Watford defender Juanfran is a surprise target for Barcelona.
Juanfran joined the Hornets for £1.5m from Real Betis in 2014 and has since spent three seasons on loan at Deportivo La Coruna.
Barca have permission to make an immediate emergency fullback signing after the season-ending injury to Juanfran.
The Sun says Watford's owners, the Pozzo family, have repeatedly made clear to the local press that Juanfran is not in their plans at Vicarage Road.
Deportivo confirmed in August that they had agreed an option to buy the Spaniard at the end of the season.
That means Barcelona may also have to pay a sum to the La Liga strugglers to buy them out of their agreement with the Hornets.