Ronald Koeman wants a reunion with Dutch forward from Lyon.
Barcelona have identified their replacement for Luis Suarez, who is counting his days at the Nou Camp.
Ronald Koeman appears to be keen on reuniting with the Dutch forward whose contract at Lyon expires next year.
Barce believe they could sign the 26-year-old for around £17m as he enters the final season of his contract.
Meanwhile, Suarez is closing in on an exit from the Nou Camp, with Juventus turning out to be the possible destination. The 33-year-old is understood to have agreed terms with Bianconeri over a three-year deal.
The Catalans looked to have put off their pursuit for Inter Milan striker Lauatro Martinez due to his expensive valuation. Depay is much cheaper compared to Martinez.
Depay has carried his form to this season as he scored a hat-trick in Ligue 1 last week.
Lyon Sporting director Juninho has also stated that some of the first team players are expected to leave this summer, with Depay among them.
Barca are also working on the transfer of Liverpool midfielder Georginio Wijnaldum, who Koeman admires alongside Depay.
The 29-year-old would cost the Catalans around 15 million pounds as he is yet to renew his contract with the Reds.
The Blaugrana are continuing their squad rebuild after enduring a lacklustre season last term. Several first-team players are expected to leave in this transfer window.