The 22-year-old remained at the Veltins-Arena in the summer, despite being linked with a number of high-profile clubs around Europe.
However, Goretzka's contract runs out at the end of the season, and an extension has not been agreed, which has prompted several suitors to show interest in the player once again.
Bayern Munich, Liverpool, Arsenal and Manchester City are believed to be keeping tabs on the situation, with Goretzka potentially available on a free next summer.
According to Spanish newspaper Mundo Deportivo, however, Barca have already spoken to the player's agent Jorg Neubauer as they prepare to launch a bid in the New Year.
The report goes on to claim that the Blaugrana are hopeful of snapping up Goretzka for a cut-price fee of around £15m.