Spanish champions Barcelona are long-term admirers of Chelsea winger Willian who has been the subject of several failed bids from the Nou Camp giants.
Barcelona have made several bids for Willian over the past few transfer windows but the Blues have always been defiant that the Brazilian international is not for sale.
Earlier this month, Chelsea turned down two separate bids for Willian to further reiterate their stance that their player is not for sale.
Barcelona were joined in the hunt for Willian by fellow Spanish La Liga club Atletico Madrid according to Sky Sports.
Both teams made separate bids of £35m which was swiftly turned down by Chelsea.
The Blues have already lost their best player Eden Hazard to Real Madrid in a deal believed to be around €100m.
The Belgian international ended his seven-year stay in West London this summer to secure a club-record move to Real Madrid.
Chelsea won’t want to lose another important player this summer knowing that a two-window transfer ban is still hanging on their head after FIFA sanctioned them over misgivings related to the signing of underaged players.
Barcelona (4-3-3): Marc Andre Ter Stegen; Nelson Semedo, Gerard Pique, Christian Lenglet, Jordi Alba; Arthur Melo, Sergi Busquets, Ivan Rakitic; Willian, Luis Suarez and Lionel Messi.