The La Liga giants are still looking to spend big in January to add a quality playmaker to their ranks with the Liverpool star the top target.
Ousmane Dembele is still recovering from injury and Andres Iniesta is not the force he once was in midfield, so the need to add in January is high on Barca’s agenda.
Arsenal contract rebel Mesut Ozil is reportedly on Barca boss Ernresto Valverde’s list as the German has so far refused to commit his future to the Gunners.
Eriksen moved to Spurs from Ajax four years ago for £11million under former boss Andre Villas-Boas.
The Danish international has gone on to become one the most influential players under current boss Mauricio Pochettino.
Eriksen has enjoyed a bright start to this to the season with four goals and four assists.
His reputation in Europe was enhanced when he scored a stunning hat-trick for the Danes against the Republic of Ireland in the World Cup play-off.
Barca will have also been impressed with Eriksen’s outstanding performance and goal in Spurs’ Champions League mauling of Real Madrid at Wembley earlier this month.
Reports from Spain suggest the 25-year-old could be a more viable alternative to the Brazilian as Barca feel he has huge potential and will only get better.