Ronald Koeman, as it stands, remains in charge of the Catalan giants, but the Dutchman is expected to be sacked as head coach if the team's disappointing form continues in the coming weeks.
Pirlo, who left his job at Juventus in May, has been linked with the post at Camp Nou, which could become available before the end of the year.
The 42-year-old's agent Tullio Tinti has insisted that there have not yet been any discussions with the La Liga outfit over a move but 'anything could happen in the future'.
"Barca job? We're not in talks with any club as things stand now. But who knows what's going to happen in the future," Tinti told TuttoMercatoWeb.
Pirlo won 34, drew 10 and lost eight of his 52 matches in charge of Juventus, who finished fourth in Serie A last season, only securing a Champions League spot by a single point.
Barcelona will be looking to bounce back from successive defeats to Benfica and Atletico Madrid when they take on Valencia at Camp Nou on Sunday night. body check tags ::