The 22-year-old signed for the Red Devils last summer for £25million from PSV Eindhoven, but has failed to replicate the impressive form that saw him finish the 2014/15 season as top scorer in Holland with 22 goals.
And Jose Mourinho’s appointment could spell the end of Depay’s career at Old Trafford.
Argentinian striker Vietto, 22, is apparently the Catalan club’s preferred target with talks being held.
However, Barca boss Luis Enrique is considering Depay as back-up, despite the winger scoring just two goals in 29 appearances last term.
Express Sport understands Mourinho has been handed a £200m transfer kitty and has already spent over £50m.
Eric Bailly has signed for the club in a £30million deal from Villareal, Zlatan Ibrahimovic joined as a free agent after leaving Paris Saint-Germain and Henrikh Mkhitaryan was drafted in for around £26m from Borussia Dortmund.