Speculation that the England international could be edging closer to a switch away from the former Premier League champions surfaced when the 27-year-old was left out of United's starting lineup for their Champions League exit against Real Madrid.
"Only time will tell if Wayne leaves United at the end of this season, but if that happens then he would love to go to Barcelona," a source told the Daily Star.
"He watches them all the time and is a massive fan. He has first-hand experience of how good they are and is a huge admirer of their brand of football. I'm sure he wouldn't be short of offers, but Barcelona are head and shoulders above the rest in his eyes."