Barcelona are reportedly lining up a bid to sign Neymar on loan with an obligation to buy next summer after the club shelled out £108m to sign Antoine Griezmann.
Neymar, who spent four years at Barcelona, left the Camp Nou in August 2017 to join Paris Saint-Germain for a world-record £198m transfer fee.
However, following a frustrating season in Paris, the 27-year-old has refused to report back for pre-season training and wants a return to Barcelona.
According to Sport, signing Neymar this summer is unlikely after Barcelona splashed out £108m for Griezmann, and as a result the club is putting together a package whereby the La Liga champions take the Brazilian on loan with an obligation to sign him permanently next summer.
A similar deal was fleshed out by PSG after they broke the bank for Neymar in 2017, bringing Kylian Mbappe to the Parc des Princes on loan before permanently signing the youngster for £121.5m in 2018.
Barcelona are also exploring the option of including players in a cash-plus-swap deal, with Philippe Coutinho, who has struggled to settle in Spain, mooted as a potential candidate to head in the opposite direction.