The Blaugrana will again work with a limited transfer budget in 2025 as their financial situation remains difficult.
According to reports from TNT Sports, Barcelona have compiled a long list of players reaching the end of their contracts in 2025, with Son a key target.
Hansi Flick valid?
An update from The Sun claims the Catalans are interested in the South Korean striker, with Spurs undecided on offering him an extension.
The 32-year-old is eligible to open pre-contract negotiations with clubs now and he could be offered a new challenge at Barcelona.
Due to his age, neither Barcelona nor Tottenham will offer him more than two years and the decision could hinge on his eagerness for a new challenge after scoring 125 Premier League goals in nine-and-a-half years at Spurs.