The 33-year-old joined the Catalan giants on a free transfer last summer after seven hugely successful seasons at Manchester City.
Gundogan established himself as an important first-team player under former boss Xavi in his debut campaign at Barca, contributing with five goals and 14 assists in 54 appearances across all competitions.
The Germany international now has a year remaining on his contract, but he has the option to extend it by a further 12 months, and he is believed to be happy at Camp Nou.
Gundogan has been linked with a potential move to Turkish giants Galatasaray, although manager Okan Buruk recently revealed that the midfielder "will continue at Barcelona for another season".
Barca to consider Gundogan sale this summer?
That may not be the case, though, as Sport claims that Barcelona are open to selling Gundogan this summer as they look to comply with Financial Fair Play rules.
The report states that Gundogan is rated highly by the La Liga giants ahead of Hansi Flick's first season in charge of the club, but the midfielder is one of many players who is not deemed unsellable.
It is understood that Gundogan has never expressed a desire to leave Barca, despite receiving 'several interesting financial proposals' this summer.
If Barcelona were to sell Gundogan, any transfer fee they receive would represent net profit as the midfielder only joined the club for free 12 months ago.
Who else could leave Barcelona this summer?
Gundogan is not the only high-profile player who has been tipped to depart Barcelona this summer, as Ronald Araujo, Frenkie De Jong and Raphinha are among those said to be facing uncertain futures at Camp Nou.
Both Bayern Munich and Manchester United have been linked with moves for Araujo and De Jong, although the latter would allegedly prefer to join Man City.
Raphinha, meanwhile, has been the subject of interest from Arsenal, who have reportedly approached Barca with a bid of £34m for the Brazil international.
Meanwhile, a number of fringe players at Barca are set to seek pastures, new including defender Marco Alonso and versatile midfielder Sergi Roberto.
Both Alonso and Roberto struggled for regular first-team football last season and they are expected to leave the club when their contracts expire at the end of this month.