Paris Saint-Germain are reportedly prepared to sell Neymar for £180m during the summer transfer window.
Despite spending just two years at Parc des Princes since a world-record switch from Barcelona, Neymar is said to be keen to secure a return to Camp Nou before the start of the new campaign.
There has been talk of Barcelona being happy to include players in part-exchange given that PSG have been looking to recoup at least £200m for the Brazil international.
However, according to Sport, PSG have now placed a £180m price tag on Neymar and will only entertain a straight-cash bid for the 27-year-old.
The report adds that the French champions are keen to bring in two high-profile players with any funds received for the sale of Neymar.
The attacker still has three years remaining on his PSG contract.