Barcelona have offered midfielder Philippe Coutinho alongside €100million to Paris Saint-Germain for forward, Neymar.
Neymar has been consistently linked with a return to Barcelona since joining PSG in 2017 for a world-record deal of £222 million.
According to Catalan newspaper, Sport, the La Liga champions have already started negotiating the transfer of the Brazilian international back to Camp Nou.
The report claimed that both Barca and PSG are using intermediaries to finalise the deal before the end of this summer's transfer window.
Neymar had earlier this week revealed his intention to leave PSG for Barcelona.
"I do not want to play anymore in PSG. I want to go back to my house, where I should never have left," Neymar told Mundo Deportivo.
He was left out of Brazil's 2019 Copa America squad after rupturing ankle ligaments in a friendly match against Qatar few months ago.