Barcelona want to sign Neymar from Paris Saint-Germain on a loan deal with an obligation to buy at the end of the season, according to a report.
The Catalan giants are desperate to re-sign their former Brazilian star but lack the funds this window to buy him outright.
However, having loaned Philippe Coutinho to Bayern Munich and sold Malcom to Zenit St Petersburg, the Blaugrana have freed up enough wages to take Neymar on loan for a year, according to Sport.
Barcelona intend to sell midfielder Ivan Rakitic as well in order to fund the eventual signing of the PSG star.
The reigning La Liga champions believe the fact that they have been able to shift their unwanted assets puts them in a stronger financial position than rivals Real Madrid, who have been unable to sell Gareth Bale and James Rodriguez so far.
