The Catalan side are expecting to land the French World Cup winner next year after a falling out between Jose Mourinho and the player.
Red Devils chiefs are reluctant to cash in on the star, who they signed back from the Serie A giants Juventus for a then world record £89 million, and surely won’t let him leave this year.
But Blaugrana believe they have turned Paul’s head and are convinced they will land him next summer, according to Sport.
Frenchman may not be alone in arriving at the Camp Nou, with deals for Paris Saint Germain central midfielder Adrien Rabiot and Ajax prodigy Frenkie de Jong also being worked on.
But Paul would certainly be the biggest signing – and Blaugrana view his situation to being similar to that of Brazilian Philippe Coutinho’s.
Coutinho joined Barcelona in January in a £142 million deal having pushed for a transfer away. And now they expect former Juventus player to do the same in what’s set to be another massive arrival in Catalonia.