Depay joined Barcelona from Olympique Lyon before the start of the 2021/2022 season, but fell down the pecking order when Xavi Hernandez signed Ferran Torres and Pierre-Emerick Aubameyang.
The Netherlands international is likely to see less minutes following Lewandowski's arrival from Bundesliga champions Bayern Munich earlier this week.
With the Catalan giants needing to lower their wage bill to meet LaLiga's salary cap, the club could now offload the 28-year-old before the start of the new season.
ESPN have reported that Juventus have started preliminary talks with the Spanish outfit over a possible deal for the Dutch forward.
Depay is able to play across the front-three and could play alongside Dusan Vlahovic as Max Allegri looks to bolster his attack for the 2022/2023 season.
The former Manchester United forward bagged 13 goals and two assist across all competitions for the Catalan giants last season.