Paris Saint-Germain have no interest in signing Ousmane Dembele as part of a deal to take Neymar back to Barcelona, according to a report.

The Ligue 1 champions are understood to have rejected an approach of £36m plus Philippe Coutinho and Dembele in return for Neymar, telling Barcelona that the package still does not meet their asking price.

Barca regard Dembele as their most valuable disposable asset in their attempts to lessen the financial outlay required to bring Neymar back to the Camp Nou, but Marca claims that PSG do not want him included in any deal as they have already got enough players with similar qualities.

PSG manager Thomas Tuchel is also thought to be against the move, having worked with Dembele at Borussia Dortmund, where the Frenchman went on strike to force through his transfer to Barcelona.

Barcelona would likely need to sell Dembele before they could afford Neymar, though, so any move for the Brazilian could now hinge on Bayern Munich's pursuit of Dembele.

Bayern are still interested in the 22-year-old after missing out on Manchester City's Leroy Sane, with Niko Kovac looking to replace Franck Ribery and Arjen Robben at the Allianz Arena.

Barca have publicly insisted that Dembele is not for sale, but are becoming increasingly resigned to the likelihood that his exit would be the key to moving forward in a deal for Neymar.

The Spanish giants have also been linked with the sales of Coutinho, Samuel Umtiti, Malcom and Ivan Rakitic, but it is thought that Dembele would bring in the most money.