Both clubs are in the market to add another centre-back to their squad before the transfer window for Premier League clubs to make signings slams shut on Thursday at 5pm.
Barcelona have found Gomes an escape after a torrid time with them.
The United boss is hoping to sign at least one more top class player today with a centre-back the priority and the Manchester giants have reportedly failed to agree terms for the likes of Harry Maguire, Toby Alderweireld, Jerome Boateng and Yerry Mina in recent weeks.
On the other hand, Barcelona seem to have established a good relationship with Everton, after Lucas Digne successfully completed a move from the former to the latter.
The Frenchman, who has also been linked with a move to Everton, impressed on loan at Stoke last season but will struggle to force his way through a queue of central defenders now he is back with the Blues. "It's been a long, long saga has the Yerry Mina saga".
"But certainly it's going to be a very, very busy day here at Finch Farm."
The 23-year-old Colombia global has also been touted as a target for Everton in recent days as the speculation about his future at Camp Nou continues.