Barcelona have reportedly offered Philippe Coutinho to Paris Saint-Germain as part of a deal that would see Neymar return to Camp Nou.
Club-record signing Coutinho has struggled to make an impact during his 16 months in Catalonia and is widely expected to move on this summer.
With Ousmane Dembele, the player brought in with the funds raised through Neymar's 2017 sale to PSG, also failing to impress, Record suggests that Barca are eyeing a reunion with their former Brazilian forward.
The Spanish champions are said to have opened discussions with the Parisians and Neymar has allegedly indicated that he is keen on a move back to Spain.
Barca's bitter rivals Real Madrid may provide competition for the 27-year-old's signature, however, as Los Blancos are keen to fill their squad with big-name players of Neymar's calibre.