Umtiti, 28, is set to leave Camp Nou at the end of the campaign as Xavi looks to relaunch his defence ahead of a potential La Liga title challenge.
Meanwhile, the Gunners are looking for a central defender to beef up their squad ahead of a return to Europe next term.
According to the Daily Star, a deal for Umtiti is on the table for Mikel Arteta this summer with Barcelona keen to offload the Frenchman.
In January, Arsenal were linked with a move for Umtiti but a transfer collapsed due to him incurring a broken toe.
Umtiti’s arrival would almost certainly spell the end of William Saliba’s Arsenal career.
The 21-year-old signed for the north London side in 2019 but has yet to play a competitive game at the Emirates.
Having spent the season out-on-loan at Marseille, Saliba is set to return to Arsenal and fight for his place with Rob Holding, Ben White and Gabriel ahead of him in the pecking order.
However, Arteta reportedly holds doubts about the Frenchman’s attitude and these latest links to Umtiti suggests he is planning ahead without Saliba.
It is unknown whether Umtiti would be happy to join Arsenal if the club finish outside the top-four.
After being in pole position for a Champions League place, the Gunners currently sit fifth, two points behind Tottenham, with just one game to go.
Arteta is believed to be also targeting a striker, central-midfielder and two full-backs this summer.
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