Barca failed to land the Dutchman in the summer.
The 26-year-old is out of contract at the end of the season.
Depay apparently doesn’t want to leave Lyon in January.
“We have a great team, a great collective spirit and, while I don’t know what will happen later, I’m 100 per cent focused on Lyon right now,” Memphis Depay said on Tuesday, as quoted by Marca.
“I’m a player, a captain and the most important thing is working hard and winning matches. If I think about my own future, then I could lose focus.
“I can’t say anything about that [Barcelona interest], there are many clubs that are interested but right now I’m here.”
Barca failed to land the Lyon forward in the summer but are expected to make another attempt in the January transfer window.
The Ligue 1 side would arguably be open to Depay’s departure in the winter as the Dutchman is set to become a free agent at the end of the season.
The 26-year-old, meanwhile, wants to help his current club qualify for the Champions League.
We’re creating a beautiful and hungry team and we improve with each game,” he added. “I don’t like to think beyond the next match, that’s the most important thing to focus on.
“Our goal is still to qualify for the next Champions League.”
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