The Spanish champions believed they had an agreement in place for the 19-year-old in March but have since seen their offer usurped by other clubs, including PSG.
According to ESPN sources, Barcelona remain reluctant to up their wage offer for De Ligt as it would surpass that offered to Ajax teammate Frenkie De Jong who joins at the end of the month.
Liverpool and Manchester United have also been linked with the centre-back, though Bayern Munich have reportedly dropped their interest.
It appears the Netherlands international - who played in his country's defeat to Portugal in the UEFA Nations League final on Sunday - has the pick of the elite teams in Europe, with Cristiano Ronaldo also trying to persuade him to join him at Juventus.
If Barcelona is to be De Ligt's next club, President Josep Maria Bartomeu may have to go the extra mile as he did with De Jong, when he travelled to Amsterdam to show him how much the club wanted him.
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