Barca has been extensively linked with a move for Rabiot, whose contract at the Parc des Princes expires at the end of this season.

The 23-year-old withdrew from talks over an extension and has not started for the runaway Ligue 1 leader since 6 December (AEDT), although head coach Thomas Tuchel insists that is a footballing decision.

PSG sporting director Antero Henrique claimed Rabiot "misled" the club over his intentions to re-sign and accused Barcelona of not following transfer rules, alleging a pre-contract agreement had been sought with the player outside of the permitted window in the final six months of a contract.

LaLiga champions Barca have released a statement in response, confirming they twice made contact with PSG over Rabiot but denying any further arrangement have been sought or agreed.

"FC Barcelona wish to address stories published in France regarding the signing of players from Paris Saint Germain, and make clear that they have not breached any rule in this regard," the statement read.

"The only contact made was during the month of August and one week ago. In both cases, this contact was made with PSG's sporting management to show FC Barcelona's interest in the player Adrien Rabiot.

"FC Barcelona have always wanted to work with the utmost transparency in their dealings with PSG and with any other club.

"FC Barcelona refute the existence of any type of agreement with PSG player Adrien Rabiot."

Barcelona is also reportedly in the running to sign highly rated Ajax midfielder Frenkie De Jong.