Koeman wanted to bring Liverpool midfielder Wijnaldum and Manchester City defender Garcia to Nou Camp this summer.
But Barca couldn’t come up with the money to trick either club into selling.
Now Koeman wants the pair in January – and continues to target Lyon’s former Manchester United striker Memphis Depay.
All three players will be out of contract next year and the Barcelona manager hopes his club can raise enough money to seal a trio of deals.
Koeman confirmed: “We are very interested in Wijnaldum.
“I wanted to bring him here in the summer because he has the ability to do fantastic runs from midfield and show up in the box at the right moment.
“I am convinced that he can really add something to the team. But the financial situation of Barcelona was known in his club. ”
Koeman added, “Chances are we’ll try Garcia again.
“But right now I have no way of knowing how the club’s finances are in January so I’ll have to wait and see.”
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United still have the option to buy back Depay but Barca had a deal ready for the Dutchman to sign the final transfer window.
Koeman said: “Everything was ready, but because of La Liga rules we knew we had to sell first before we could sign our goals.
“In the end it wasn’t possible. It was disappointing but Memphis knew what the situation was like at Barca. ”
Depay has scored 58 goals in 144 games for Lyon since transferring £ 16m from United in January 2017.
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