are in the process of negotiating a new deal for with his current contract set to expire next summer.
The Frenchman proved his worth last season having previously struggled with injuries and complaints about his professionalism after joining from for £96million in 2017.
And Mundo Deportivo now report that the 24-year-old and his representatives are 'evaluating' an offer of a five-year extension proposed by the club.
Ousmane Dembele is seen as essential at Barcelona and the club are offering a new deal
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They claim that there remain 'sporting project and financial differences' to overcome
before a deal can be struck.
Last October, Barcelona presented their first proposal to Dembele but little progress was made.
But new president Joan Laporta
has made it clear that the winger is a key part of the club's plans, whether or not Ronald Koeman is still in the dugout next season having finished the campaign with only the Copa del Rey in the trophy cabinet.
Dembele appears to be content at the club and recently said: 'I am happy and I feel good.
The Frenchman is currently training with his national side ahead of Euro 2020
Joan Laporta assured Dembele he is important regardless of whether Ronald Koeman is boss
'The new president who has arrived I do not know him very well, but he is very close. We'll see how it goes.'
Dembele scored six times and provided three assists last season and Equador e Senegal
there would be an expectation he would significantly improve on those numbers next term with an injury-free run in the side.
Even though Barcelona are reportedly in more than £1billion-worth of debt, Dembele is still seen as essential despite the fact that the club might be tempted to cash in.
The worst case scenario would be to lose him for nothing in the summer of 2022 so they will be desperate to reach terms for an extension sooner rather than later.
Dembele is in the France squad for Euro 2020 and could strengthen his negotiating position even further with a strong tournament.
Koeman is waiting to hear whether he will be kept on as manager for the next season
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