The England international is approaching the final year of his Old Trafford contract and is yet to agree terms on an extension.
The Sun reports that the 21-year-old is stalling on agreeing a new deal with United, handing the La Liga leaders an opportunity to pounce.
Barça are hopeful that they can prise Rashford away from Manchester with a £100 million bid, as the striker may not want to stay if he can’t be offered Champions League football next season.
Ole Gunnar Solskjaer’s side have lost seven of their last nine games in all competitions, dropping to sixth place in the Premier League, three points adrift of the Champions League places.
Rashford has scored 10 goals in 30 league games for the Red Devils this season.
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