Umtiti has been on the La Blaugrana departure list since the start of the 2019/20 season but the French international has refused previous transfer offers.
The club agreed a wage reduction package with him in January as part of a financial restructuring of the first team squad at the Camp Nou.
However, after making just one La Liga appearance in 2021/22, the 28-year-old looks increasingly likely to move on next month.
Umtiti’s exit would remove a high earner from Barcelona’s bloated wage bill as the club continue to reduce their outgoings.
Barcelona’s desire to release Umtiti is strong, and they could release him on a free transfer, with a commitment to pay a portion of his wages.