Philippe Coutinho has reportedly expressed a desire to leave Barcelona this summer as his agent holds talks over a potential move to Paris Saint-Germain.
The Brazilian, who moved to La Liga for £140m in January 2018, has come in for criticism for his performances under manager Ernesto Valverde, managing only 11 goals in 53 appearances last season.
Barcelona are keen to re-sign Neymar just two years after he joined PSG for a world-record £198m fee, but they will need to offload members of the current squad in order to fund the move.
According to Sport, Coutinho is one of the players Barcelona are prepared to sell to facilitate Neymar's return.
Coutinho's representatives are in talks with PSG sporting director Leonardo, and the 27-year-old is reportedly open to a switch to Paris.
It is claimed that Barcelona are also prepared to move on Ivan Rakitic, Samuel Umtiti and Ousmane Dembele, who all had an indifferent 2018-19 campaign, in a straight swap deal for Neymar.