Barcelona are willing to sell both Philippe Coutinho and Ousmane Dembele to ensure they can sign Neymar, according to Marca.
The fresh report claims that both players could be used as makeweights in a deal which would see the Brazilian star return to the Camp Nou.
Brazilian star Neymar left the club for Paris in the summer of 2017 for a world record €222m fee, but reports continue to suggest he may be open to a departure from the Parisians.
Neymar has continually been linked with a return to Spain since his departure with the Catalan giants and Real Madrid said to be keen on a future transfer, while in a separate report, L'Equipe now say the French capital club will listen to offers.
El Mundo say Barca ‘will not sit idly by’ as Neymar re-emerges back onto the market after an underwhelming stay in the French capital which has been marked by injuries.
Coutinho and Dembele were both brought to the Blaugrana to help replace the Brazilian star - a total cost estimated to be between €250m-300m in transfer fees.
However, both players have struggled for various reasons - with Coutinho struggling for form and Dembele sustaining a series of troublesome injuries.