Koeman worked with Depay while in charge of the Dutch national team and is keen to continue their relationship at club level.
His idea is for the 26-year-old to be part of a ‘new’ Barca attack led by Lionel Messi.
Former Manchester United winger Depay has shown his quality not just in Ligue 1, but in the Champions League.
In this season’s Champions League, which saw Lyon reach the semi finals, Depay scored six goals in eight games.
Depay is out of contract with OL in a year’s time, making him an affordable option for Barca with their tight budget.
Depay is not the only Dutchman being linked with a move to Camp Nou.