Barcelona are reportedly open to shelling out £63m alongside selling Philippe Coutinho to Paris Saint-Germain in order to fund a return to the Camp Nou for Neymar this summer.
Neymar, who left Barcelona to join PSG for £198m in 2017, refused to report for pre-season training last week and wants to leave the Parc des Princes this summer.
Coutinho is reportedly open to a move to Paris after struggling to acclimatise under manager Ernesto Valverde, with the Brazilian only managing five La Liga goals last season.
According to Sport, Barcelona consider a £63m plus Coutinho deal to be the most viable option for both parties.
PSG are determined to recoup some of the £198m they shelled out for Neymar in 2017, but Barcelona's recent signing of Antoine Griezmann for £108m has made including a player in the deal somewhat necessary.
Barcelona are also exploring the possibility of signing Neymar on a loan deal with an obligation to sign him permanently next summer.
