With Frenkie de Jong already in the bag, Barcelona are still in the market for some major recruits this summer. It was expected they would sign Matthijs de Ligt, but that deal looks doubtful at the moment.
Antoine Griezmann has also been strongly linked, but with Lionel Messi apparently pleading with the club to bring back Neymar, Barcelona have now turned their attentions towards their former player.
After only two seasons at PSG, the Brazilian superstar has already grown tired of life in Ligue 1. The feeling may be mutual, with PSG's patience wearing thin due to the player's attitude problems and persistent injuries.
They are open to selling the player this summer, but will be requesting a sizeable fee.
SPORT are reporting that Barcelona have made their opening bid for Neymar. They claim that the Catalan side have offered €100million and Philippe Coutinho for his services.
This is a massive bid, but is well short of the supposed €300million price tag PSG have placed on Neymar's head. There is expected to be plenty of leeway in that fee however, and there is a sense of optimism that they can strike a beneficial deal with Barcelona.
SPORT claim that there are two possible complications to the deal. Firstly, the clubs are not on good terms, with Barcelona still unhappy with the way PSG conducted their business during the Neymar deal two years ago. This means negotiations have had to take place through an intermediary.
Secondly, Barcelona do not currently have the financial power to purchase the player. They will have to offer players in part exchange, or sell them elsewhere, in order to make a deal work.
It has been widely reported that they are looking to offload Coutinho this summer, and sending him to PSG as part of this deal would be an ideal solution. The French club have long be an admirer of the player, something that has not changed despite his poor form.
Other players who could be used in the deal include Samuel Umtiti and Ivan Rakitic.
This is definitely one to keep an eye on in the coming weeks.