According to the Daily Mirror, a reluctant Barca hope to fetch at least £40 million for the Spanish striker as they look to complete a triple swoop for Cesc Fabregas, Alexis Sanchez and Giuseppe Rossi in the current transfer window.

Coach Pep Guardiola still sees Villa as an important member of his UEFA Champions League and La Liga winning side, but has grown frustrated by his £40million transfer budget restriction this season. Barcelona president, Sandro Rosell is keen for the club to cut their debts of £350million which doesn't leave Guardiola with much wriggle room to land his top three summers targets of Fabregas, Sanchez and Rossi.
A club source reportedly told the newspaper: "Guardiola has a list of players he is ­prepared to move on to give him more spending power in the transfer market, but Villa is definitely not on that list.
"Ideally, he wants to keep Villa - especially after the impact he made in his first campaign with Barca. He sees David as a big player as his side push for more trophies next season.
"But he also knows that he may have to sacrifice Villa to finance incoming deals. And Manchester City and Chelsea would be very happy to buy Villa."
Villa joined Barcelona last season for £35million from Valencia.