The report states that the Catalans have been monitoring the defender’s progress for some time and the feedback from his performances has been of the highest calibre.
Stones' rise to prominence started around 18 months ago when he first started to earn regular first-team football following his switch from League One club Barnsley.
The 21-year-old’s progression has been rapid, prompting Chelsea to bid £38million for his services in the summer, a figure cited by the report in the Daily Mail.
The Toffees, however, refused the offer and despite handing in an initial transfer request, Stones has since reacted positively by getting on with matters and performing admirably.
Stones has been a real standout performer at Goodison Park this season, and his calmness on the ball and great awareness has prompted speculation of interest from Spanish giants Barcelona.
As mentioned in the report, the La Liga champions had a scout present to watch him in action at the weekend and a significant bid could soon be on the horizon.
Everton will be reluctant to sell their best players, yet everyone has a price and when Barcelona come calling, more often than not they manage to land their key targets.