Barcelona is keen for the player to return to the Nou Camp and the PSG superstar is their number one transfer target.
According to Sky Sports, The LaLiga champions have given PSG a list of six players that could be included in the deal, including Philippe Coutinho, Ousmane Dembélé, Ivan Rakitić, Nelson Semedo, and Malcom. The identity of the sixth player is not yet known.
PSG will want to recoup the fee that they spent on Neymar in 2017 when they spent a world-record €222m to acquire the Brazilian's services.
Neymar's situation at Paris Saint-Germain has seemingly become untenable after reportedly telling the club that he wanted to leave. Manager Thomas Tuchel yesterday admitted that he knew Neymar was keen on an exit before Copa América.
PSG sporting director Leonardo, Neymar's compatriot, said last week that Neymar could leave PSG "if there is an offer that suits everyone", while also confirming "superficial contact" with Barcelona.
He was ruled out of the recent Copa América tournament - which Brazil won by beating Peru 3-1 in the final - because of an ankle injury sustained in a friendly against Qatar.
We will be watching this story closely as it develops.
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