The Catalan giants have, however, accepted that the deal won’t be completed this summer, according to Sport.
Barca want to sign Pogba next year after a fallout between the player and his manager, Jose Mourinho.
Manchester United board is reluctant to sell the player, who they signed back from Juventus for a then world record £89million.
But the La Liga giants believe they have turned Pogba’s head and are convinced they will sign him next summer.
Barca are also working on deals for Paris Saint Germain midfielder Adrien Rabiot and Ajax star Frenkie de Jong.
Barcelona expects Pogba’s situation to be similar to that of Philippe Coutinho’s.
Coutinho joined Barcelona in January from Liverpool in a £142million deal having pushed for a move away.
And now they expect Pogba to take the same steps.