Barcelona might be interested in Mohammed Kudus these days. However I don't think they would be free to sign new players in January according to the La Liga financial rules. They just need to sell unnecessary players in the team to raise some funds. They aren't in need of any transfer now as they already have a very qualified squad.
Besides it is said that Kudus is more eager to sign for a Premier League team rather than the others.
Rumors are circulating that Barcelona are interested in Mohammed Kudus and when Barcelona manages to get Mohammed Kudus it will be a good opportunity to strengthen the midfield line which may still be less good than the Barcelona side, so they are more trying to get Mohammed Kudus in the transfer market that will be will open in early 2023.