Former director Javier Bordas has claimed that Barcelona looked to sign Neymar for £100m plus three players in 2019.
Despite leaving Camp Nou for Paris Saint-Germain in 2017, the Brazil international has frequently been linked with a future return to the Catalan giants.
Bordas told Cadena Cope that the club were also prepared to offer £98.5m, less than half of the £200m that they received two years earlier.
While Neymar has just over 18 months remaining on his PSG contract, the forward is said to be open to extending his stay in France.
The 28-year-old has contributed 72 goals from 89 appearances in all competitions for the Ligue 1 side.