AS says Barca are prepared to sell Dembele to United in the coming days - at a price of €55-60m.
The Catalans denied the report yesterday, however Sky Sports says United are in talks with the club and also in contact with Dembele's minders today.
Barca need to sell to balance the books this summer and won't stand in his way should Dembele wish to leave.
Just yesterday, Barca coach Ronald Koeman said of Dembele: "These are the decisions of the club and the player. As we have seen, I will be counting on him.
"He hasn't played from the start because there are more players and Ansu (Fati) has proven to be very good for this team. He was better physically the first few weeks. But today, he trained well and I will count on him."