According to Goal, Barca CEO Oscar Grau travelled to the French capital with a delegation and reportedly offered the Ligue 1 champions €160 million (£144 million) plus additions for the Brazil superstar.
However, PSG want Portugal international Nelson Semedo as part of any deal and would accept €100 million (£90 million) plus the Barca defender. The Spanish champions are reportedly reluctant to let any of their squad depart Catalonia.
The 27-year-old left the Blaugrana for Les Parisiens for a world-record fee of £222 million (£200 million) during 2017's summer transfer window, as per isports API.
However, just two years on, it appears the forward could soon be lining up once again with Lionel Messi and Luis Suarez to form their revered attacking trident. It was felt Neymar wanted to escape the shadow of Messi by leaving Barca, but his two years in the French capital have not brought success in the UEFA Champions League to the Parc des Princes.
The Spanish team have allowed Philippe Coutinho to leave for Bayern Munich on loan with a view to a permanent transfer, and the full-time exit of Neymar's compatriot would open the door for a dramatic return for the PSG talisman.
Barca have continued to dominate in La Liga, but Neymar would be expected to help Ernesto Valverde take the club back to the top of European competition.
Football data collected from iSports API.
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