The Brazilian forward has scored 23 goals in 24 appearances for Swiss giants FC Basel this season and it has attracted the attention of a few big clubs.
Marcelo Bielsa has had his eyes on him with a view to taking him to Leeds and he was also linked with a move to Hertha Berlin last summer.
But Barcelona have identified him as a potential target and have made their move to sign him in the coming months.
According to Catalan daily Sport, talks are under way between Barcelona and the player over a potential move to the Nou Camp in January.
He has a contract until 2023 with Basel and the Swiss club are prepared to sell him to bring in funds.
The negotiations are under way and Basel could sell if they receive a fee in the region of €15m to €20m.
Cabral is only prepared to leave Basel for one of the top clubs and interest from Barcelona has intrigued him.
It remains to be seen whether Barcelona can cobble together the funds to get their hands on him in the winter transfer window.
