Lyon president Jean-Michel Aulas admits three first-team players will be sold in the next two transfer windows as the club seek to balance their books.
The club's financial results for the 2011-12 fiscal year, released yesterday, revealed a net loss of 28million euros (£22.6m) and with the club still working on the construction of their new Stade des Lumieres, Aulas accepts sacrifices will have to be made.
"We plan to sell three players, two in the winter transfer window and another in the summer window, for 30million euros," he said in quotes reported by L'Equipe.
"This will reduce the payroll and the number of active players.
"For some, the negotiations are well advanced but could not be concluded before the end of the last window."
Striker Bafetimbi Gomis and winger Michel Bastos were both linked with moves away ahead of August's deadline, to Al-Ain and Fulham respectively. Bastos began the season by scoring in his first three appearances, while Gomis has seven goals thus far.