Neymar reportedly has a release clause of £198m in his contract with Paris Saint-Germain - the exact fee he joined the club for over the summer.
The 25-year-old became the most expensive player in football history when he switched to the French capital from Barcelona in August, penning terms on a five-year contract.
Despite a good start with PSG on the pitch, with 11 goals and seven assists in his 12 games to date, the Brazilian is said to be unhappy with life at the club and has had high-profile fallings out with manager Unai Emery and teammate Edinson Cavani.
In recent weeks it has been claimed that Neymar is already being courted for a potential transfer by Barca's fierce rivals Real Madrid, with Los Blancos skipper Sergio Ramos saying that the 'door is open' for him to join the club.
According to reports in the Spanish press today, Madrid have been given further encouragement over a deal after learning that Neymar's PSG release clause is a relatively-modest £198m, which they are prepared to meet.
The side are thought to view Neymar as a long-term replacement for Cristiano Ronaldo, who will turn 33 in February.