Barcelona are looking to offload several players this summer in order to balance their finances and allow new signings to be brought to Camp Nou.
Barcelona are open to selling Depay for a fee in excess of €20 million (£17m) and according to Sport, the Netherlands international has already rejected an approach from Tottenham.
The report claims that Tottenham have not submitted a bid to Barcelona but spoke with Depay’s entourage after getting permission from the Spanish club.
However, Depay is understood to have made it clear that he is not interested in a move to Antonio Conte’s side.
The report also claims that Barca are unaware of any interest from United as Depay was not brought up during their face-to-face negotiations over their deal for Frenkie de Jong earlier this month.
Depay spent 18 months at United and struggled to make an impact before he was sold at a loss to Lyon in 2017.
The 28-year-old scored 13 goals in 38 appearances for Barcelona last season but reports this month have claimed that he is no longer part of Xavi’s plans.
Barcelona have also strengthened their attacking options with the signings of Raphinha and Robert Lewandowski.
Depay has one year remaining on his current deal with Barca.
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