Barcelona are plotting a major attacking reshuffle this summer, prioritising the retention of veteran striker Robert Lewandowski over Ferran Torres. The Catalan giants are prepared to listen to offers for the 26-year-old Spain international to generate crucial transfer funds. This financial boost will aid their ambitious pursuit of two forwards to revitalise their front line.According to ESPN, Barcelona have decided to listen to offers for Torres as they seek to raise essential funds for a summer recruitment drive. The 26-year-old is under contract until 2027, making this upcoming window the final opportunity for the club to command a significant transfer fee. Despite showing glimpses of quality, he has struggled for consistency and failed to score since late January, managing 16 goals in 40 appearances this term. While head coach Hansi Flick maintains that the forward’s commitment is absolute, moving him on would provide the financial flexibility needed to target high-profile reinforcements.In stark contrast, Lewandowski appears increasingly likely to extend his stay at the Spotify Camp Nou. The 37-year-old is reportedly ready to slash his wages to remain in Catalonia, viewing his family's comfort as a top priority despite lucrative interest from Major League Soccer side Chicago Fire and several Saudi Pro League clubs. When asked by The Athletic about his future recently, he stated: “I don’t know. Because I have to feel it. For now, I cannot tell you nothing because I’m not even 50 per cent sure which way I want to go. It’s not for this moment.”The potential sale of the Spain international is directly linked to the club's ambitious targets. Sporting director Deco is said to be working on a deal for Atletico Madrid star Julian Alvarez, though securing the Argentine will not be cheap. Additionally, Barca are exploring ways to keep Marcus Rashford beyond his current loan spell. Barcelona possess an option to sign the England international permanently from Manchester United for €30 million, but they hope to negotiate a lower fee or a loan extension. The ideal blueprint for next season would see Alvarez arrive as the primary starting number nine, significantly limiting the minutes available to Torres.Add GOAL.com as a preferred source on Google to see more of our reportingBarcelona have been busy securing the long-term futures of their core young talents, handing new deals to the likes of Gavi, Pedri and Pau Cubarsi since the beginning of last year while the likes of Eric Garcia and Fermin Lopez saw theirs extended more recently. However, they have yet to open contract talks with former Manchester City forward Torres, signalling he is not part of the long-term project. Lewandowski, meanwhile, is happy to wait before finalising his situation. He noted: "With my experience and the age I am, I don’t have to decide now. I don’t have the feeling of which way I should decide. Maybe in three months is probably when I have to decide. But still, I don’t have any stress."