Paris Saint-Germain will demand that Ousmane Dembele and Philippe Coutinho be included in any deal that would see Neymar leave the club and make a sensational return to Barcelona.
The Brazilian has supposedly grown tired of life in France, as the move that was meant to present him with grander personal accolades has instead been riddled with injuries and Champions League failings.
Having moved to Paris in a blockbuster world-record transfer two years ago, worth an immense €222m, his days are now numbered as the Blaugrana explore the multitude of different options available to bring the 27-year-old back to the Camp Nou.
Whatever option they seek, however, PSG will demand that it must include forward duo Dembele and Coutinho, according to Spanish publication Sport.
While the Dembele side of the deal would be a loan deal with an option to buy, Coutinho's move would be a permanent transfer. It is also expected that Ernesto Valverde's side would need to offer some money to strike a deal.
The Express claim that Barca have already made two bids for to PSG, the first offer being £89m along with three three players - Ivan Rakitic, Dembele and Samuel Umtiti - while the second was an equal amount of cash but with Coutinho instead of the three players mentioned.
If the offers are anything to go by, then Barcelona appear somewhat unwilling to part with both forwards, an area they would be light on if the pair are to leave with just one addition coming the other way.
Reports emanating from Spain are that Neymar has already agreed personal terms on what would be a five-year-deal and a 50% salary cut, therefore the onlyissue left to iron out is the fee, a sticking point which looks likely to rumble on throughout the summer.