The Catalan outfit have offloaded Luis Suarez to Atletico Madrid and are in need of a striker to replace the Uruguayan. Inter Milan's Argentine striker Lautaro Martinez is a long-term target of the Blaugrana, but a move for him looks unlikely in the current scenario.
Depay has also emerged as a transfer target, with Koeman said to be keen on signing the 26-year-old, who has played under him at Netherlands national team.
Depay is also more feasible an option than Martinez, and the Catalans will now be looking to land a deal for the Netherlands international before the transfer window slams shut in October.
Barca are also close to announcing the arrival of Ajax right-back Sergino Dest, who would be replacing Nelson Semedo, who left for Premier League side Wolverhampton Wanderers in the summer transfer window.
FC Barcelona faithful will be hoping the club completes a few more deal before the transfer window closes, as they look to bounce back from what was a disappointing campaign last term, as the club concluded the season without any silverwares.