While Depay has been targeted by the Catalan giants, financial constraints could stand in the way of the Dutch forward securing a move to Camp Nou.
Barca have the highest wage bill in world sports, with each member of the the first team squad earning approximately $11.8million (€10m) per season.
Lionel Messi's decision to complete the final year of his contract following his impasse with president Josep Maria Bartomeu further limits how the club can spend during the transfer window.
After his stunning breakout season during the 2019-20 campaign, Fati's status has grown, and the young Spaniard, along with his new agent Jorge Mendes, is currently in talks to sign a new contract that will reportedly include a $472.6million (€400m) buyout clause.
However, Fati's young age might be a turn off for Koeman, who has had success working with Depay during his time as Netherlands coach.