Barcelona have reportedly ramped up their interest in signing Neymar from Paris Saint-Germain by offering £55m plus the services of Philippe Coutinho for the Brazilian.
Neymar has made it clear that he wants an exit from the Parc des Princes and is reportedly in a 'total war' with PSG chiefs following a summer of discontent.
The Catalan side are keen to include Coutinho, who has failed to acclimatise at Camp Nou, in the deal due to being unable to shell out the full £200m having signed Antoine Griezmann for £108m earlier this summer.
According to La Parisien, Barcelona's latest offer for Neymar stands at £55m - which could rise to £74m - plus Coutinho.
However, the Ligue 1 champions are determined to recoup all of the £200m they spent on the 27-year-old in 2017 and are reluctant to do business with Barcelona.
Real Madrid, having abandoned their bid to sign Paul Pogba, have reportedly entered the race to sign Neymar ahead of the transfer deadline.
Leo Nieboer
