The Catalan outfit's head coach Xavi recently refused to rule out a summer departure for Lewandowski, with the 35-year-old's future the subject of much speculation.
The Poland international has scored 24 times in all competitions this season, in addition to contributing nine assists, while he has another two years left to run on his contract at Camp Nou.
However, Barcelona are under pressure to make some sales this summer, and Lewandowski's exit would also see a large salary removed from the wage budget.
According to The Sun, Xavi's team have identified Nunez as a target amid suggestions that the forward could leave Liverpool when this summer's transfer window opens for business.
Barcelona 'keen to explore summer move for Darwin Nunez'The report claims that Barcelona are confident that they will be able to meet Liverpool's asking price for Nunez despite their well-documented financial problems.
There remains speculation surrounding Mohamed Salah's future at Anfield, while the Merseyside giants are facing the monumental task of replacing inspirational head coach Jurgen Klopp this summer.
Feyenoord manager Arne Slot is widely expected to replace Klopp, and it is likely to be a busy upcoming transfer window for the Reds.
There has been criticism of Nunez's finishing throughout his time at Anfield, especially this season, but the forward has managed to score 18 goals and contribute 13 assists in 51 appearances this term.
Liverpool are believed to be open to selling the forwardMeanwhile, the South American has 33 goals and 17 assists in 93 appearances for
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