Barca have made strengthening their attack next month a priority but must move players before they can even consider bringing anyone else in.
Given the struggles the club have encountered finding new clubs for the likes of Philippe Coutinho, Samuel Umtiti and Neto in recent transfer windows, sources have told ESPN that Barca are now open to offers for players they previously wanted to keep.
Dest, 21, is someone who fits that category, with sources saying Bayern Munich are one of the clubs interested in the USMNT international.
Barca signed Dest from Ajax for €20 million in 2020, beating Bayern to his signature. The German club have remained in contact with the player since, though, and sounded out a loan move earlier this year with an option to make the deal permanent next summer for around €25m.
Meanwhile, Barca have signed 38-year-old Dani Alves on a free transfer to add further competition at right-back. ESPN also recently revealed the Catalan club want to sign Cesar Azpilicueta when his Chelsea contract expires in 2022.
Dest became a regular under Ronald Koeman quickly after joining from Ajax. He made 41 appearances in his first full campaign at Camp Nou, but injuries have disrupted his second season at the club, limiting him to just 16 games so far in all competitions.
After recovering from a back problem, he missed Barca's past two games, including Tuesday's 1-1 draw at Sevilla, with an adductor issue.
Sources have told ESPN he will be "100% fit" after the Christmas break, with Barca's next game at Mallorca on Jan. 2 in LaLiga, and that he is focused on impressing new coach Xavi and winning his place back in the team.
However, the player's camp has also been made aware that Barca would consider any offer they bring them in January if it makes financial sense for the club.
The club are operating with a LaLiga-imposed spending cap of €97m this season, so will be permitted to spend only 25% of any savings they make in the immediate future.