Mane is reportedly ‘willing’ to move to the Nou Camp this summer, but the LaLiga club have to meet his £107m price tag.
Messi is looking to trigger a clause in his contract that would allow him to leave for free, but Barca are trying to get a fee for their captain.
Manchester City, PSG and Inter Milan are interested in the 33-year-old, who increasingly looks set to end his 19-year stay in Spain.
Mane is ready to replace Messi at Barcelona this summer, should the Argentine force his way out.
The Senegal international scored 22 goals in 47 games in 2019/2020, helping Jurgen Klopp’s side to clinch their first league title in 30 years.