Head coach Antonio Conte is currently in the process of transforming his first-team squad in a bid to close the gap to the likes of Manchester City and Liverpool.
However, if reports are to be believed, Conte is far from finished in the transfer market, particularly if players make their way out of the exit door over the coming weeks.
Should the transfer be completed, Sport suggests that the Premier League outfit could look to replace Bergwijn with one of his teammates from the national team.
Spurs are said to have already enquired about Depay while holding discussions with their Barcelona counterparts regarding the loan addition of Clement Lenglet.
The Catalan giants are looking to free up space in their first-team squad so that they can ease their financial issues ahead of trying to complete the transfer of Bayern Munich frontman Robert Lewandowski.
A recent report acknowledged that Depay, who has just one year remaining on his contract, no longer features in the first-team plans of head coach Xavi.
That is despite the 28-year-old contributing 13 goals and two assists from 37 appearances during his first year at Camp Nou.
Although it is suggested that the player would prefer to stay at Barcelona, Depay is said to accept his current scenario and will consider a move elsewhere.
Barcelona are allegedly looking to receive in the region of €20m (£17.2m) for Depay, although accepting a lower fee cannot be ruled out due to needing to avoid the risk of the attacker leaving on a free in 2023.
Depay is no stranger to English football after a frustrating spell at Manchester United earlier in his career, contributing just seven goals and six assists in 53 outings.