Barcelona will reportedly accept a loss of £13.4m on the sale of Philippe Coutinho in order to fund a return to Camp Nou for Neymar this summer.
Coutinho, who joined Barcelona in 2018 for around £105m plus add-ons, has struggled to acclimatise to life in Catalonia, managing only five league goals last season.
The La Liga champions are reportedly keen on using Coutinho as a makeweight to strike a deal with Paris Saint-Germain for the return of Neymar, who has told chiefs at the Parc des Princes that he wants to leave.
According to The Mirror, despite so far shelling out £120m on Coutinho through add-ons, Barcelona are open to selling the Brazilian for £107.5m this summer.
Coutinho has been linked with a return to Liverpool, but manager Jurgen Klopp recently stressed that the transfer was impossible this summer.