FC Barcelona will offer forward Ousmane Dembele in exchange for Paris Saint-Germain's Neymar.
The Catalan side have been linked with a move to bring Neymar back to the club, following his €222M move to the French capital in 2017, however they have yet to formalise their interest with a bid.
Previous reports in both France and Spain have claimed that PSG rejected a deal involving Philippe Coutinho and a fee, with the Ligue 1 champions holding out for a fee of €200m.
However, according to reports in French daily La Parisien, the La Liga champions are set to test PSG's resolve with a player swap offer involving French international Ousmane Dembele.
The other reported option for FC Barcelona could be a loan deal for Neymar, with a purchase option at the end of 2019-20, to allow La Blaugrana to raise the funds for a €170M bid next summer.