The Spanish champions have been strongly linked with both players in recent months, although it remains to be seen whether the club have the finances needed to complete a double deal ahead of the 2020-21 campaign.
According to Mundo Deportivo, Barca are currently prioritising Martinez over Neymar as they believe that it will be more straightforward to sign the Inter forward.
The report claims that the Argentina international would cost 'less than half' of the PSG attacker, while the striker's salary would also be significantly less than the Brazil international's pay packet.
Martinez will allegedly be available for around £97m this summer due to a clause in his contract at San Siro.
The 22-year-old has been in impressive form for Antonio Conte's side during the 2019-20 campaign, finding the back of the net on 16 occasions in 31 occasions in all competitions.