Spurs have moved to tie him down to a long-term contract, along with several other key men, but speculation suggesting that he is registering on the radar of top clubs in Spain refuses to go away.
Eriksen is aware of the transfer talk, but insists he is paying little attention to it with no formal offer on the table.
He told reporters in Denmark while away on international duty: "There is nothing with Barcelona.
“This is a hypothetical question, if it happens.
“You can dream and hope the opportunity arises. But if it doesn’t, you can’t decide on it.
“Everyone dreams of the opportunity to move to clubs. Whether it ends with a yes or no, you choose that.”
While admitting that Barca would appeal to any player, Eriksen has suggested that he could follow the lead of countryman Daniel Agger – who drew admiring glances during his time at Liverpool – and snub a switch to Camp Nou.
“Daniel Agger said no to Barcelona,” he added.
“It may be I’m in the same situation. I’ll take a position when it comes.”
Eriksen previously hinted to Ekstra Bladet that he could shun Barca, at least for another couple of years.
He said: “Barcelona are a great club. I don’t think there are many who say no to Barcelona.
“In the future I see myself at the highest level. That's what I dream about.
“It can be about two to three years. It may be in another club or it could be Tottenham if we have come all the way up.”