Sergio Busquets announced last week that he would not be signing a new contract at Camp Nou, with the experienced midfielder set to leave the Catalan giants at the end of June.
As a result, Barcelona will be in the market for a replacement this summer, but it remains to be seen how much money will be available for transfers due to the club's financial issues.
Amrabat was heavily linked with a move to Camp Nou in January, and there is again speculation surrounding the Morocco international, who is thought to be a leading target for Xavi's side.
According to journalist Toni Juanmarti, Fiorentina are prepared to let the 26-year-old leave during this summer's transfer window providing that they receive on offer of between €20m (£17.6m) and €25m (£22m).
Fiorentina are not in a strong position when it comes to the Moroccan's future, as his contract is due to expire in the summer of 2024, although the club have the option of activating a 12-month extension.
Nordin Amrabat, who is the brother of the Fiorentina midfielder, said earlier this year that a proposed move to Camp Nou in January broke down over the club's refusal to include "a mandatory purchase option".
"Barca made a loan offer for Sofyan two or three days before the market closed, but they weren't able to include a mandatory purchase option and that was it," he told ESPN.
However, Amrabat's agent Mohamed Sinouh has said that his client's Italian club have made it clear that the midfielder will be allowed to leave in the upcoming market.
Amrabat has again been a vital player for Fiorentina during the 2022-23 campaign, featuring on 45 occasions in all competitions, contributing one assist in the process.
The midfielder's performances for Morocco at the 2022 World Cup also brought a lot of attention, as he helped his side reach the semi-finals of the competition.
Barcelona are also being heavily linked with Ilkay Gundogan, who only has a contract with Manchester City until the end of June, while Lionel Messi returning to the club this summer is also a possibility.
Xavi's side are on the verge of winning the La Liga title and would be confirmed as champions with a victory over Espanyol on Sunday night, although they could win it before kickoff if both third-placed Real Madrid and second-placed Atletico Madrid fail to win their respective matches.