With few months left on the contract for Gundogan, Manchester City has tried to lure him into an extension, with the German ace reluctant to pen down a renewal.
The 32-year-old signed a four-year deal with City in 2019, meaning he is out of contract at the end of this season, and make him a free agent with his future in his hands to decide.
However, Gundogan has been in and out of the City starting line-up in recent months and has been weighing up his future, if to stay or face a new challenge.
SPORT claims the German international ha his heart on leaving City to joining Barcelona at the end of the season.
Barcelona head coach Xavi is eager to land the midfielder, Gundogan scored a double on the final day of last season to clinch City the Premier League title, and is one knwon for versatility.
Report claims Gundogan feels it is time to move on from Manchester, having joined the club in 2016 with the Blaugrana offering him a two-year deal.