The Catalan giants are believed to be monitoring the Belgium international, as well as Borussia Dortmund's Mats Hummels, who has also been linked to Manchester United.
According to The Express, Barcelona are a potential destination for Vertonghen, who has stated that he is not looking to leave Spurs, but is disappointed in the lack of Champions League football on offer at White Hart Lane.
When Vertonghen's agent Mustapha Nakhli was asked about the rumours, he said: "A few teams have called me. We'll see."
The 27-year-old joined Tottenham from Ajax in 2012.