The Frenchman was a target for the Red Devils last summer but United had one bid rebuffed for the former Dortmund ace, who signed for the club in an initial £97m deal back in 2018.
However, Dembele has failed to live up to his price tag and Ronald Koeman is keen on signing Lyon winger Memphis Depay as his replacement.
Barcelona have sold let the likes of Arturo Vidal and Luis Suarez leave the club this month in order to raise funds but they still don’t have the finances to complete a deal for the former Manchester United forward.
Spanish publication AS say the club have therefore decided to cash in on United’s interest in Dembele in order to complete a deal for Depay and the Frenchman is on the verge of ‘closing’ his move to Old Trafford.
It’s claimed Barcelona are now willing to take a heavy loss on Dembele by accepting a bid in the region between £46m-£54m.
Dortmund winger Jadon Sancho had been United’s first choice this summer but the Bundesliga club are seeking £109m for the England international and hopes of a deal have faded fast in recent weeks.
Dembele has suffered numerous injuries since moving to the Nou Camp but the 23-year-old is still recognised as one of the finest young talents in the world and he would be a significant upgrade on United’s only natural right winger, Daniel James.
The 27-year-old is out of contract next summer and is free to sign a pre-contract agreement with foreign clubs from January 1st.