The Spanish champions are in the market for an emergency striker after losing Luis Suarez and Ousmane Dembele to long-term injuries, with La Liga rules allowing them to negotiate with a team in Spain's top two divisions outside the transfer window.
Willian Jose, who was heavily linked with a move to Tottenham Hotspur in January, is understood to be Barcelona's top target, and reports from Spain on Tuesday suggested that the two clubs had reached an agreement in principle over a €35m (£29.5m) deal.
However, Sport claims that is not the case and that the clubs remain in talks over a possible transfer for the 28-year-old.
Sociedad are reluctant to lose their top league goalscorer given that they are still in contention for a Champions League place and have reached the semi-finals of the Copa del Rey.
Willian Jose's contract contains a €70m (£59m) release clause, but Sociedad are thought to be open to offers around the £30m mark whereas Barcelona want a €23m (£19.4m) deal plus add-ons.
Jose, who played under Barcelona boss Quique Setien at Las Palmas, has scored eight goals in 22 La Liga appearances this season.
Barcelona have also been linked with the likes of Angel Rodriguez, Lucas Perez, Loren Moron, Cristhian Stuani and Real Zaragoza's Luis Suarez in their search for an emergency striker. body check tags ::