The Catalan giants had hoped to bring in the Ajax captain before being beaten to the punch by Juventus, who are closing in on a deal for the 19-year-old.
Mundo Deportivo believes that Barça gave up hope of signing the Dutchman over a month ago and have identified Lindelof as a Plan B.
Camp Nou officials have made several enquiries to the Premier League club for the Sweden international, but have been told on each occasion that the centre-back is not for sale.
The La Liga outfit continue to wait for United to agree to sit down and talk about a possible deal.
The outlet contacted Hasan Cetinkaya, an agent who represents new Barcelona signing Frenkie de Jong as well as Lindelof, about Barça's interest.
“Lindelof is in the orbit of a great European club, but leaving United depends on the English club," he said.
Lindelof is currently in Australia with Ole Gunnar Solskjaer’s squad on the first leg of their pre-season tour.
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