Barcelona have reportedly offered Paris Saint-Germain €100m (£89.9m) plus Samuel Umtiti and Philippe Coutinho in exchange for Neymar.
Neymar looks increasingly likely to leave the Parc des Princes this summer after the French champions promised disciplinary action against him for missing their opening pre-season training session.
The Brazilian’s camp hit back at the accusations by insisting that he had permission to remain in his home country for a few more days, but the relationship between club and player has now reportedly deteriorated beyond repair.
Barcelona are considered the frontrunners to bring Neymar back to the Camp Nou just two years after he left for PSG in a world-record deal, although they are having trouble raising the cash for both him and Antoine Griezmann.
Gazzetta dello Sport claims that they are trying to lessen the financial burden by including players in the deal for Neymar, offering Umtiti and either Coutinho or Ousmane Dembele as part of the package.
PSG have been credited with an interest in all three players, but the report goes on to claim that they still do not believe the deal on offer meets their asking price for Neymar.
The Ligue 1 giants have not ruled out keeping the 27-year-old at the club for another season, so long as he improves his disciplinary record.
Neymar has scored 51 goals in 58 games across two injury-hit seasons in the French capital.