French club Lyon will be forced to sell two or three players just to balance the books, according to chairman Jean-Michel Aulas.
The club's accounts showed a shortfall of 28 million euros ($36.2 million) in June this year and Aulas said they will need to part company with some more star names to wipe out the defecit.
"We have plans to sell three players, two in the winter transfer window and one next summer, for 30 million euros ($38.6 million). That will also cut our playing staff and the wage bill. Negotiations are already well under way, but they cannot be finalised until the end of the window," he said.
Lyon, French champions for a record seven years in a row from 2002, have already sold off big earners Cris, Kim Kallstrom, Aly Cissokho and France international goalkeeper Hugo Lloris in the summer. But a deal to take defender Anthony Reveillere to Paris Saint Germain collapsed at the last minute.
"He could be one of the players who could leave, unless we come to an agreement to extend his contract," Aulas said. "We will review the situation with coach Remi Garde at the end of the season."
France midfielder Yoann Gourcuff was another name Aulas suggested might be heading for the exit, despite having two-and-a-half years left on his current contract.
Striker Bafetimbi Gomis and Brazilian midfielder Michel Bastos are other players who could attract big money bids, but Argentine Lisandro Lopez will not be leaving, Aulas confirmed.