The Netherlands international is yet to justify his price tag in Turin, despite clocking up 69 appearances since his £67.5m move from the Eredivisie champions Ajax in 2019.
The financial concerns arising from the coronavirus pandemic will reportedly lead to the Bianconeri considering offers for many members of the first-team squad in the upcoming market.
According to El Chiringuito, Barcelona are ready to pounce for the 21-year-old Dutchman at the end of the season.
‼️"DE LIGT gusta a LAPORTA y KOEMAN"
— El Chiringuito TV (@elchiringuitotv) April 27, 2021
De Ligt still has three years left to run on his contract at Turin.