Tell us what you think about this story.
Barella, also previously touted as a target for Napoli, has spent four seasons in Cagliari's first team, making a total of 73 appearances in the Italian top flight.
Chelsea had been closing in on a move for the Italy international as a replacement for Cesc Fabregas, but Calciomercato suggests that Inter have got there first.
The Nerazzurri are said to be in the final stages of talks with Cagliari, who have given the player to green light to move on after bringing in Nahitan Nandez from Boca Juniors.
An initial £35m fee will be handed over for Barella this month, it is claimed, and the other £9m will be paid as and when various clauses are triggered.
Other stories in Serie A