The Colchoneros only just missed out on Champions League qualification this term, and are keen to add some more depth to their squad this summer in order to fight for the top places again in the 2012-13 campaign.
Head coach Diego Simeone wants to add some fresh blood to his squad in every area, and has earmarked the Barcelona trio as valuable additions.
The 20-year-old Muniesa made his first team debut in May 2009 and is one of the club's biggest defensive talents. However, he has been unable to secure regular first-team action, and could therefore opt to move in order to launch his career elsewhere.
Sergi Roberto, contracted to the Blaugrana until 2015, faces stiff competition in midfield at the Catalan club and has featured mainly with Barcelona B.
The 20-year-old Tello broke into Barca's first team this term and the attacker has impressed with a number of fine displays in the second half of the season.