Spurs say the flying winger is not for sale at any price but that hasn't stopped Barca from putting the Welsh ace top of their summer wish-list after being impressed with his performances over the past 12 months.
Following the 2-0 win over Norwich on Tuesday, in which Bale scored both goals, boss Harry Redknapp waxed lyrical about the 22-year-old, describing him as a player with "everything" and "unstoppable".
Spurs know if he keeps performing at his current level he will generate interest from the world's top clubs and early reports say Barca want him next summer - but only at the right price.
The European champions value Bale at around £25million at the moment - way below Spurs' valuation - and a deal looks way off at the moment.
However, if the Catalans make an offer in excess of £40million in the summer then Tottenham may be forced to listen to it.