Barcelona allegedly attempted to re-sign Neymar from Paris Saint-Germain for just £68m during the summer transfer window.
PSG paid a world-record fee of £200m for the Brazil international in 2017, the forward since going on to score 87 goals during his four years at Parc des Princes.
However, there has always been speculation regarding an eventual return to Camp Nou, particularly when Lionel Messi was still with the Catalan giants.
According to Le10Sport, Barcelona made a cut-price bid for the 29-year-old earlier this year before their financial problems became apparent.
PSG ultimately rejected the offer with little hesitation before later proceeding to sign Messi on a free transfer.
Neymar has since penned a contract extension with PSG, committing his future to the Ligue 1 outfit until the end of 2024-25.
