BARCELONA want to re-sign Paris Saint-Germain star Neymar and are willing to offer Philippe Coutinho or Ousmane Dembele in return, claims The Daily Record.
Neymar left Barcelona to join PSG in 2017 after the Ligue 1 giants paid his £200m release clause in a world record deal.
The Brazilian’s shock departure appeared to sour his relationship with the club but he has been heavily linked with a move back to Barcelona ever since.
It has frequently been reported that Neymar regrets his decision to leave Barcelona and it has now emerged the La Liga champions are working on a deal to re-sign the 27-year-old.
Barcelona have already signed Frankie de Jong from Ajax and are understood to be pursuing his team-mate, Matthijs de Ligt.
Ernesto Valverde’s side appeared to have cooled their interest in Atletico Madrid forward, Antoine Griezmann and are now targeting Neymar.
The problem Barcelona face is they are already operating close to their financial threshold and must sell players in order to comply with Financial Fair Play (FFP).
The likes of Ivan Rakitic, Philippe Coutinho and Samuel Umtiti are reportedly all for sale, though they are struggling to attract suitors.
Barcelona are even willing to use Coutinho or Dembele, two players that were signed as replacements for Neymar, as a sweetener in a deal for the PSG No.10.
It was thought that if Neymar returned to Spain then it would be to sign for Real Madrid, but Zinedine Zidane’s side would rather sign his PSG team-mate Kylian Mbappe, for now at least.
Neymar has failed to complete a full season since moving to PSG two years ago, with a serious foot injury striking him down in the second half of each campaign.
Nevertheless, Neymar has still played a direct hand in in 54 goals in 17 league games for PSG (34 goals, 20 assists).