Samuel Umtiti isn't part of Barça's plans for next season and the club are doing everything possible to find him a new club. There are various offers on the table, some from the Premier League, but the options which convince Umtiti the most are from the Serie A.
The last team to make an offer is Roma. They want to take the centre back on loan with an option to make it permanent at the end of the season.
Barça are willing to let Umtiti leave on loan as long as his wages are off their books. Italy's tax system allows for higher wages to be paid to players.
Umtiti, just like his representatives, have made it clear they would prefer to stay at the Camp Nou. However, they know that Barça's stance won't change and that they'll need to find another team for next year.