Paris Saint-Germain have rejected an offer of €100m plus three players for their star forward Neymar, according to reports.
Marca cite a report from L’Equipe that claims Gareth Bale, James Rodriguez and Keylor Navas are the three players that were included in the offer.
The Brazilian star has been heavily linked with a return to Barcelona this summer as an exit from the French capital has appeared to be looking increasingly likely.
Fresh report have claimed Madrid ‘are in a better position’ than Barca to sign the player, who is intent on leaving Paris with the French champions also keen to conclude his sale.
The former Santos forward left the Camp Nou 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 Madrid said to be keen on a future transfer.
A report in Marca last month claimed the Catalan giants were open to the possibility of selling Ousmane Dembele this summer, while the future of Philippe Coutinho is also under scrutiny.