The Germany international, 30, is off contract at the end of the season and is being allowed to run down his deal by Bayern.
Sport says Goretzka is a "possible signing" for Barça, given that he could arrive on a free transfer next summer, taking advantage of his good relationship with Barça coach Hansi Flick, who worked with him at Bayern.
Although the player has other interesting options on the table, including Napoli, he is emerging as a serious Bosman option for Barca.
It's still January, and there's a long way to go before the summer transfer window opens, but it's worth noting that Goretzka has been free to negotiate with any interested foreign team since January 1st.
Undoubtedly, the future of the former Schalke 04 player will be a major focus of attention in the coming months.