The Denmark international was linked with a move to the Nou Camp in the summer as the club faltered in their attempts to lure Coutinho from Liverpool, and it appears their interest has not yet relented.
Technical secretary Robert Fernandez was at the Bernabeu for the 1-1 draw on Tuesday (17 October) to watch both Eriksen and striker Harry Kane. But with Tottenham valuing Kane at in excess of £200m (€226.m), according to The Times, Barcelona see Eriksen – who played the full 90 minutes – as the more viable signing of the pair.
Eriksen has been in stunning form this season, scoring three goals and making four in 10 appearances in all competitions. Mundo Deportivo understands that Barca have been tracking Eriksen ever since he swapped Ajax for the Premier League in the summer of 2013, but that Coutinho remains their number one target.
Manager Ernesto Valverde will make the final decision over whether Barcelona reignite their interest in Coutinho, who will reportedly be subject to another offer despite him being cup-tied for the Champions League, or test Tottenham's resolve regarding Eriksen.
The 25-year-old signed a four-year contract extension 13 months ago, and though there is no indication he is unhappy at Tottenham, he admitted in the summer it would be difficult to reject an approach from the La Liga giants.
"I have been there [at Barcelona] at some point and it was not very good," he told Danish newspaper Ekstra Bladet. "Barcelona are a great club and I do not think there are many who say no to Barcelona."
Spurs boss Mauricio Pochettino labelled Eriksen "golazo" such is his capacity for the superlative; a billing he has already justified on countless occasions this term. His three goals have come in wins at Everton and West Ham United, before he secured the north Londoners' first league win at Wembley with the only goal against AFC Bournemouth.
Despite their encouraging start to the season, which sees them top of La Liga, Barcelona are eager to make further signings in January to cover for what was an underwhelming summer transfer window. Schalke's Max Meyer, Red Bull Leipzig forward Timo Werner and Napoli defender Kalidou Koulibaly are all potential targets, with further players expected to be linked with a move to Catalonia before the deadline on 31 January.