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However, Lyon president Jean-Michel Aulas – prior to Tuesday's 2-1 loss against Montpellier – claimed Barca cannot afford to buy Depay due to their financesamid the coronavirus crisis.
Koeman, who has replaced Quique Setien at Camp Nou, was asked about former Manchester United forward Depay amid talk of a €25 million (£23m/$30m)transfer and he told Fox Sports Netherlands: "For Depay to arrive, you must first sell."
Barca have been linked with a number of players following a miserable 2019-20 campaign, which saw the Spanish powerhouse dethroned by bitter rivals Real Madrid in La Liga and embarrassed 8-2 by Bayern Munich in the Champions League quarter-finals.
After receiving Miralem Pjanic in a swap deal that sent Arthur to Serie A champions Juventus, Barca continue to be linked with Inter star Lautaro Martinez.
Liverpool midfielder Georginio Wijnaldum has emerged as a possible target for Barca, while former star Thiago Alcantara has also been linked with a move from Bayern.
However, Koeman said: "We're working towards the new season and I think we will go into it with the same group of players that we have now for pre-season."
Barca will open their 2020-21 La Liga campaign at home to Unai Emery's Villarreal on September 26.
Lionel Messi is set to take to the field for Barca following a turbulent off-season, which saw the superstar captain try to leave the club.
Linked to Manchester City, Paris Saint-Germain, Inter and Juventus, six-time Ballon d'Or winner Messi exclusively told Goal he would bestaying at the clubdespitehanding in a transfer request amid frustration with Barca's board.