Barcelona must sell players before the club can complete the signing of Lyon striker Memphis Depay.
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De Telegraaf reported on Monday that Memphis was close to joining Barcelona after a €30 million fee had been agreed with Lyon.
However, the deal cannot be completed yet with Ronald Koeman confirming to Fox Sports that the club must first sell players to fund the move for Memphis.
The Spanish government provided corona support to clubs earlier this year on the condition that money would not be used directly for transfers. Barcelona must now raise €60 million to make the transfer work, due to the fact that half would be going back to the government.
Barcelona hopes to raise funds by selling the likes of Arturo Vidal and Luis Suarez.