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Barcelona are prepared to offer €100m and Philippe Coutinho in a player-plus-cash deal in their hopes of re-signing Neymar from Paris Saint-Germain.

In one of the summer transfer window's biggest stories that just won't seem to go away, Barça are understood to be in negotiations with PSG over Neymar's return to Camp Nou.

It was recently claimed that Brazil international Coutinho would be used as a makeweight in any deal with the Ligue 1 champions, with the former Liverpool star understood to be open to the move after failing to find his feet in Catalonia.

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But Sport have now provided the second half of Barcelona's widely reported player-plus-cash offer to Paris Saint-Germain, stating that the Blaugrana will stump up €100m on top of Coutinho to lure Neymar back to the club.

Neymar had been slapped with an initial €300m price tag this summer, offering Paris Saint-Germain some wriggle room when it came to negotiations over a fee.

And while it's not known if Barcelona's offer of €100m and Coutinho will be enough to sway the French club, L'Equipe (via Marca) add that PSG's decision maker Nasser Al-Khelaifi would be open to selling Neymar for an 'XXL offer' ahead of the new season.

Al-Khelaifi's U-turn over the future of Paris Saint-Germain's poster boy is believed to have stemmed from a change in club ethos this summer, something which the Qatari businessman explained in an interview last week.

"The players are going to have to assume their responsibilities even more than before," Al-Khelaifi said.

"It has to be completely different. They will have to do more, work more... 

"They are not here to have fun. And if they don't agree with this point of view, the doors are open. Ciao! I no longer want to have superstar behaviour."