Barcelona want to sign Tanguy Ndombele and have offered players to Tottenham in the hope of striking a part-exchange deal.
Barca want to bring more physicality into their midfield and are targeting Spurs' £54m record signing despite his difficult first season in the Premier League.
The Spanish club are unlikely to be able to afford to buy him due to the financial impact of coronavirus, so they have offered Spurs the chance to sign centre-back Samuel Umtiti and right-back Nelson Semedo.
It has been reported elsewhere that Spurs - like Inter Milan - have an interest in Barca midfielder Arthur, but head coach Jose Mourinho is hoping to bring in a more physical, defensive-midfielder to his team this summer.
Arthur has also said recently that he wants to stay at Barcelona for many years, and Barca still value him highly, having recently knocked back interest from Inter Milan in discussions over the deal for Lautaro Martinez.
A new right-back and a left-footed centre-back are signings Tottenham want to make this summer but it remains to be seen whether Mourinho wants either Umtiti or Semedo.
Umtiti has been of interest to Spurs in the past but he has not made the impact he would have liked at the Nou Camp and has struggled with injuries.
Portugual international Semedo has been a regular this season but has also been offered to Inter Milan, and the Serie A club are keen.