The Netherlands international looks likely to leave the Premier League champions on a free transfer as his contract comes to an end at the end of the current season.
Koeman was reportedly eager to sign Wijnaldum before the start of the current season but was unable to do so due to the club's well documented financial crisis.
The report adds the Dutch midfielder will become Joan Laporta's first signing since winning the election for a second stint after the player agreed to a pre-contract.
Wijnaldum played under Koeman with the Dutch national side before the latter went on to take the Barcelona job before the start of the 2020/2021 season.
The midfielder has helped the Reds win the Premier League, UEFA Champions League and FIFA Club World during his five years at the club where he has racked 226 appearances.
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