Paris Saint-Germain will reportedly put Neymar back up for sale when the transfer window reopens at the start of January.
The future of the Brazil international dominated the headlines during the summer transfer window, with former club Barcelona most heavily linked with bringing him back to Camp Nou.
Real Madrid and Juventus were also credited with an interest in the world's most expensive player, who is keen to leave Paris after falling out with the club's hierarchy.
No move materialised before the European transfer window closed earlier this month, but Tuttosport reports that PSG director Leonardo is planning to put Neymar back on the market from January 1.
The French champions are understood to be holding out for another world-record fee for the 27-year-old, although any interested parties would likely need to structure the deal to pay some of the transfer fee next summer.
A number of player-plus-cash deals were proposed during the initial saga, but Barcelona and Madrid could be more reluctant to let players go in the middle of the season.