The Spanish champions are desperate to offload Coutinho this summer in order to free up room on the wage bill due to the financial impact of the coronavirus pandemic, but they have so far struggled to find a suitor for the Brazilian.
Bayern Munich, who signed Coutinho on loan last summer, have turned down the option of a permanent deal while links with the likes of Chelsea, Everton, Newcastle United, Manchester United and even former club Liverpool have so far come to nothing.
However, The Independent claims that they are interested in capitalising on a fallout between Tottenham boss Jose Mourinho and Ndombele by proposing a swap deal between Coutinho and the wantaway Frenchman.
Mourinho has denied reports of a rift with Ndombele, despite publicly criticising him earlier this season, but there have been claims that the Spurs record signing has told the manager that he never wants to play for him again.
Barcelona, who were linked with Ndombele before he joined Spurs, have revived their interest but would only be willing and able to do a swap deal, with Coutinho their preferred choice to move in the opposite direction.
Nelson Semedo could also be used by Barcelona as they look to trim their squad, particularly if Spurs decide that they are unable to meet Coutinho's wage demands.
Ndombele has made 27 appearances for Tottenham this season, but he has started only 12 Premier League games.