The defender was recently linked with a move to the Camp Nou side, and although the 22-year-old wants to focus on OM for now, he feels honoured to be associated with the Champions League holders.
"Barcelona? Their interest is flattering. It's a good feeling that they are following me. I will look at what is best for me. I am still under contract here, and I am mainly thinking about the club's difficult situation at the moment," N'Koulou told to Canal+.
The centre-back has a contract with Marseille until June 2015, and will not be available on the cheap in the summer transfer window.
N'Koulou joined Marseille from Monaco at the start of the 2011-12 campaign, and has since become an important first-team member at the Ligue 1 side.