The 22-year-old defender has emerged as a target for Tottenham ahead of the end of the summer transfer window.
Tottenham football managing director Fabio Paratici was recently in Barcelona to hold talks with his representatives and Spurs are pushing to land him.
Emerson is unwilling to leave Barcelona, but Tottenham are keen to try to change his mind and snap him up.
And according to Catalan radio station RAC1, Barcelona have already rejected an initial offer from the north London club for the Brazilian.
Their first bid of €20m was knocked back by Barcelona, but Tottenham are yet to give up on the hope of signing Emerson.
The Premier League side are expected to put in another offer in their attempts to sign the defender before tomorrow’s deadline.
Tottenham also still have work to do if they want to convince the player to consider the transfer as Emerson wants to stay at Barcelona.
It remains to be seen whether they will able to secure a deal to sign Emerson in the coming hours.