Paris Saint-Germain have reportedly pinpointed Paulo Dybala as the player to replace Neymar after the Brazilian told the French club he wanted a return to Barcelona this summer.
Neymar, who joined PSG for £198m in 2017, made a late return to pre-season training and has reportedly demanded a return to Camp Nou.
Barcelona are prepared to shell out a sum of £90m plus two players to re-sign Neymar, with the La Liga side reportedly open to selling Philippe Coutinho, Ousmane Dembele, Ivan Rakitic, Malcom and Nelson Semedo.
PSG are yet to respond to this offer, but according to The Mirror, the French champions have launched a bid to bring Dybala to the Parc des Princes.
Manchester United have also expressed their interest in the Argentine, who endured a difficult 2018-19 campaign with the Old Lady during which he only managed five league goals.
The Ligue 1 champions are determined to recoup most of the £198m they spent on Neymar two years ago, but Barcelona's recent acquisition of Antoine Griezmann for £108m has necessitated the inclusion of players in the deal.body check tags ::