Martinez, who is still only 21, has been a sensation for Argentina this summer, scoring in back-to-back games and earning praise from the media.
He is the top scorer in the Lionel Scaloni era and has five goals in just nine senior caps for his country playing alongside Lionel Messi.
According to Radio La Red, Barcelona have decided Lautaro is the ideal long-term replacement for the aging Luis Suárez and are said to be preparing a bid worth €112m.
Considering that Inter only paid Racing Club €14m plus bonuses a year ago for Lautaro, that type of bid would be a huge financial fair play windfall for Inter.
According to reports, Lautaro has a release clause worth €112m in his contract, meaning that Inter would be powerless to turn down the bid, if it came.
It was not a bad debut Serie A season for ‘El Toro’, who scored nine goals and provided two assists in 35 competitive games for Inter.
The sale would allow the Nerazzurri to bring in Romelu Lukaku from Manchester United and Roma veteran Edin Dzeko, who are both specific requests from new Coach Antonio Conte. But would leave Inter still with Mauro Icardi on the books, a player that Conte also wants to sell.