According to Spanish outlet Mundo Deportivo, the player's agent, Claudio Curti, was spotted leaving Barcelona's training ground following a meeting with Barca's sporting director, Mateu Alemany.
Foyth is a familiar face to Spurs fans having spent four years with the north London club after joining in 2017.
In that time, the defender made 32 appearances for the club, before being allowed to leave for Spanish side Villarreal on an initial loan deal that turned permanent in 2021.
Since then, Foyth has really impressed for the Spanish side.
The versatile defender, who predominantly plays at right-back or centre-back, featured 39 times for Unai Emery's side last term including 10 appearances in the Champions League.
It was his performances at righ- back, however, that have attracted the attention of Barcelona following a particularly impressive display against Liverpool in last term's Champions League semi-final tie.
Having only arrived at Villarreal for £15million last summer, Emery's side could be set for a tidy profit with Foyth having a £35million release clause in his contract.
For Barcelona, the move comes as they need reinforcements in their defence.
Xavi's side had been pursuing a deal for Cesar Azpilicueta, however that interest came to an end when he penned a two-year contract extension with Chelsea.
They are, however, still interested in left wing-back Marcos Alonso with a move for the Spanish defender looking like a distinct possibility.