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Barcelona are preparing to offer David Villa to Manchester City and Chelsea for £40million.
The Catalan giants have reluctantly accepted that they will have to sacrifice their striker to help fund a £91m triple summer swoop for Arsenal skipper Cesc Fabregas, Udinese winger Alexis Sanchez and Villarreal striker Giuseppe Rossi.
Barca boss Pep Guardiola has been restricted to a £40m transfer budget as the La Liga and Champions League winners set about slashing their £350m debt.
And Nou Camp president Sandro Rosell has made it clear to his manager that further money for signings must be generated through sales.