Manchester United are prepared to consider the sale of Marcus Rashford this summer.
And United are holding out for £150m in order to consider flogging their ace.
That could be deemed too much by Barca chiefs, who think they can get better value for money elsewhere.
The Catalans reportedly wanted to include Malcom in any deal in order to partly subsidise Rashford's transfer.
But his salary demands could be an obstacle too great too overcome as it would upset the La Liga champs' salary structure.
The move would make the striker joint fourth-highest earner at Nou Camp, on a par with Philippe Coutinho.