Barcelona president Josep Maria Bartomeu has reiterated that it will be "impossible" to re-sign Neymar from Paris Saint-Germain.
Neymar swapped Camp Nou for the Parc des Princes three years ago in a record-breaking deal but has since been linked with a return.
The Brazil international was the subject of much interest from Barca last year, with a couple of bids rumoured to have been knocked back.
However, Bartomeu has ruled out making a fresh move for 28-year-old this summer as Champions League finalists PSG are unwilling to part ways with the forward.
"Going for a player when the club he is in doesn't want to sell him is impossible," he told Barca TV.
"Last summer we tried. He is a player who, with the pandemic situation, his club does not put him in the market. It is normal. The big clubs want great players."
Barcelona are expected to overhaul their squad on the back of a hugely disappointing campaign that saw them fail to win any silverware.
Quique Setien was sacked on Monday and Ronald Koeman is expected to be appointed as the Catalan giants' new head coach on Wednesday.
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