The Spain international is also interesting Juventus and Paris Saint-Germain as his contract continues to run down at Old Trafford
Goal understands Barca are interested in bringing Mata to Camp Nou this summer, with the 30-year-old available on a free transfer at the end of the season as his contract at Old Trafford runs down.
Juventus and
Paris Saint-Germain have also shown an interest in the former
Chelsea star, meaning there is likely to be a battle for his signature should he fail to sign a new deal with the Red Devils.
It is understood that Man Utd remain in discussions with Mata relating to a new deal but there has yet to be a positive conclusion reached, though they remain hopeful they can persuade the Spaniard to remain at Old Trafford beyond this summer
The club triggered a one-year option in his current deal to keep him until July 2019, but interest from elsewhere could see his head turned.
Mata's current contract sees him earn £140,000-a-week, but the fact that his signing would involve no transfer fee means Barca see him as a bargain among an ever inflated market.
They continue to be linked with PSG's Adrien Rabiot, who is also set to be available on a free this summer, with Ernesto Valverde keen to bolster his options in the middle of the park.
Having joined Man Utd in January 2014, Mata has made 208 appearances for the 20-time champions of English football, scoring 44 goals and contributing 35 assists.
He has struggled to hold down a regular starting berth under any of his three permanent managers at the club, with just nine of his 15 league appearances this season coming from the start.
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