After missing out on a deal for Julian Alvarez at Atletico Madrid, Barca have quickly switched attention to Jesus, who has been pushed out of Mikel Arteta's plans for this season.
Jesus scored six goals in 27 appearances in all competitions last season, as Arsenal claimed the Premier League title, but with his contract up in 2027 the club are keen to sell.
The deal to join the defending Spanish champions is expected to be around €14M in total, but there could be issues around his registration, as Barca face a similar position to las season.
Hansi Flick was forced to deregister certain players - including club captain Marc-Andre ter Stegen to facilitate several new signings ahead of 2025/26 - with the club determined to stay in line with their Financial Fair Play regulations.
Croatia goalkeeper Dominik Livakovic is yet to be registered after joining last week, and Jesus may have to wait a while to play in LaLiga, as Barca try to offload more players before the transfer window closes on September 1st.