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They have been linked to Arsenal's Cesc Fabregas and Villarreal's Giuseppe Rossi.
Barcelona: Barcelona says it has at least 45 million euros ($65 million) to spend in the off-season transfer market.
Javier Faus, Barcelona's vice president of finances, disclosed the figure on Wednesday but added that "we don't rule out investing more."
Faus said more funds could come from the sale of current squad members.
Spanish media reports have linked Barcelona to several big-name players, including Arsenal's Cesc Fabregas and Villarreal's Giuseppe Rossi.
Faus also said Barcelona had reduced its debt from 431 million euros ($629.56 million) in 2009-10 to 364 million euros ($531.69 dollars) this season.
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