The Brazilian is eager to leave the French capital this summer and favours a return to Barça, who he left in a £200 million deal two years ago.
Sky in Germany reports that the Camp Nou club have made a bid of £90 million plus a choice of two players from a list of Philippe Coutinho, Ousmane Dembele, Ivan Rakitic, Nelson Semedo, Malcom and Samuel Umtiti.
However, PSG are understood to want over £200 million for the forward and Brazilian outlet Esporte Interativo claims that the Ligue 1 champions will not consider a swap deal.
The French club’s sporting director Leonardo last week admitted that Neymar would be allowed to leave for “an offer that suits everyone”.
Sky believes that PSG tried to convince the Brazil international to change his mind, and that the 27-year-old didn’t tell his employers where he would like to move to.
Neymar’s father flew to London from Brazil with the player’s agent on Wednesday for talks with representatives from PSG and Barcelona.
However, reports that Neymar’s agent had held talks with Juventus are understood to be untrue.
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