Barcelona have offered Paris Saint-Germain a package that includes Ivan Rakitic and Philippe Coutinho, as they look to sign Neymar, according to L’Equipe.
The deal would also include €40m in cash payments.
Ousmane Dembele has also been linked with a move as a potential make-weight, but remains confident that he will stay in Barcelona.
However, PSG, who have told Neymar he can leave this summer, will only negotiate if they get close to the €222million they paid the LaLiga champions two years ago for Neymar.
Neymar finally returned for pre-season training with the French champions this week.
However, he did not train with his club teammates and did not feature in Tuesday’s friendly against Dynamo Dresden in Germany.