The La Liga champions beat LA Galatasaray 2-1 in their first game but United also have a 100 percent record beating both Club America and San Jose Earthquakes.
Arda Turan has been included in the Barcelona squad but due to the FIFA transfer ban the La Liga champions are unable to register the bearded winger for the friendly tournament games.
Barcelona will also be without Lionel Messi, Javier Mascherano, Dani Alves and Neymar who are on extended breaks following the Copa America played this summer.
United will be without Bastian Schweinsteiger but keeper De Gea is available despite being closely linked with a move away from the club.
Barcelona v Manchester United
Stadium: Levi’s stadium
Barcelona: Ter Stegen, Piqué, Sergio, Pedro, Iniesta, Suárez, Rafinha, Alba, S.Roberto, Adriano, Vermaelen
Manchester United: De Gea, Darmian, Jones, Blind, Shaw, Carrick, Schneiderlin, Mata, Young, Memphis, Rooney