Rivals Manchester United and Manchester City have reportedly both made Barcelona striker Neymar their number one summer transfer target.
Speculation over United's interest in the Brazilian frontman has existed for a number of months, while City's has grown ever since it was announced that Pep Guardiola would be in the Etihad Stadium dugout next summer.
According to The Sun, both clubs have received encouragement over recent weeks that a deal can be struck to entice the 24-year-old away from Camp Nou.
The report adds that if either side were to win the race, it would set them back a world-record £144m transfer fee.
One glitch from United's point of view centres around Champions League football. If the Red Devils, who are six points adrift of the top four at present, fail to qualify for Europe's premier club competition, Neymar is expected to snub a move to Old Trafford.
