Barcelona will not sell winger Malcom for anything less than £43m this summer, according to El Mundo Deportivo.
The uncapped Brazilian moved to the Camp Nou for £37m last July, but he has struggled to make an impact this term.
Malcom has made only eight La Liga appearances totalling 129 minutes, and Ernesto Valverde is prepared to sell the 22-year-old before the start of next season.
Arsenal and Tottenham have both been linked with the former Bordeaux man, who scored 12 goals in Ligue 1 last season.
But Barcelona are determined to make a profit on the forward and will not accept any bids below their asking price.
Valverde's side take on city rivals Espanyol when La Liga resumes after the international break this weekend.
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