It was previously reported by Sky Sports that West Ham, in fact, were leading the race for the uncapped French centre-half, but speaking via Soccerway, Umtiti concedes that joining the reigning Spanish champions would be a dream for any player.
"Barcelona are a club where many players would like to play," he told L'Equipe, via Soccerway.
"But I have a contract with Lyon as every knows and as we have done this season, the option to go to Barcelona is not present."
In terms of who needs him more, West Ham arguably have more need for a centre-back than Spurs, who boast the likes of Jan Vertonghen, Toby Alderweireld and Kevin Wimmer.
Slaven Bilic, meanwhile, has Winston Reid, Angelo Ogbonna, James Collins and James Tomkins; good defenders in their own right, but Ogbonna may need a top-class partner if the Hammers are to continue progressing under the Croatian manager.
These are promising days for the East London club and although Umtiti would not be cheap, he would symbolise the club's big ambition, with a move to the Olympic Stadium also set to be completed this summer.