With Barca looking to embark on a summer rebuild under the promising tutelage of club legend Xavi, they have looked to move early in the transfer market by snapping-up good value players where possible. Names such as Lewandowski, Kessie, Raphinha, Chelsea trio Christensen-Azpilicueta-Alonso – were all thought to be extremely close to moving to the Camp Nou but the situation seems a bit more gloomy for the Catalans.The two considered being with one foot at Barcelona already are the Ivorian and the Dane. However, owing to their present financial situation, the club have been unable to register two players who are set to officially join on free transfers.##EDITORS_CHOICE##According to Spanish Sport, the financial situation at the club means that if La Liga were to start today, they would not be able to register either Franck Kessie or Andreas Christensen.Barcelona will have to get rid of players, either through selling them for a fee or letting them go for nothing and just reaping the financial benefits of not having them on the wage bill, should they want to bring new players in this summer.The club are still hamstrung by the league’s ‘one in four regulation’ that only allows them to spend 1 million euros for every 4 million they save. Rumours continue to circulate surrounding the potential signings of Bayern Munich’s Robert Lewandowski and Leeds star Raphinha, but at the moment they are seemingly likely to represent overly expensive options for the club.Wed 19:00: (1.85) Poland (3.50) Wales (5.00)The club was impacted by a similar problem back in January when they wanted to register Ferran Torres after his arrival from Manchester City. Eventually, the club made the financial moves necessary to register the Spaniard, but the current state of the club will make it hard to pull the same move with two players or even more.Such restrictions on their spending are not conducive to a club wanting to reemerge at the top of the Spanish game. Especially after seeing their arch-rivals Real Madrid lift the biggest prizes in domestic and continental football.The club must find ways to make and save money and the first injection might come from London, where Chelsea and their new owners show massive interest in signing Ousmane Dembele.Angry Laporta: ‘This team doesn’t have leaders’Also, the Spanish publication say that Barca must harness the return of ‘tourists’ to the city to rebuild its financial might. Kessie and Christensen will hope that this and player sales will provide adequate capital for their moves to be completed.Barca boss Joan Laporta is a capable businessman but it is hard to imagine that he will manage and bring even the half of the names that echo in numerous transfer speculations – again, Lewandowski, Raphinha, even Liverpool’s Sadio Mane. Free agents and players at the end of their contracts are the way to go at Camp Nou.