Barcelona have offered Paris Saint-Germain £90m plus two players for Neymar, Sky Sports reports.
It is understood the Spanish champions have given PSG a list of six players, they can choose from as part of the deal.
Philippe Coutinho, Ousmane Dembele, Ivan Rakitic, Nelson Semedo, and Malcom are included in the list, while the identity of the sixth player remains unknown.
Barca are desperate to bring Neymar back, only two years after they sold him to the Ligue 1 outfit.
Neymar has expressed a desire to leave, with a player and cash swap deal considered “the most viable option” for all parties.
PSG have now accepted the 27 year-old’s decision to depart and are determined to recoup some of the £198m world-record fee paid to sign him in 2017.
However, Barca are reluctant to pay the full amount and have stipulated that any payment for the player, must be postponed until July 2020.