Barcelona will reportedly tempt Paris Saint-Germain with a stunning offer of Philippe Coutinho, Ousmane Dembele and £36m for Neymar.
The PSG superstar, 27, has been linked with a sensational return to the Camp Nou this summer amid growing unrest about his future in the French capital.
According to Spanish newspaper Diario AS, Barcelona believe they could finance a move for their former star by offering Coutinho and Dembele along with some cash.
But PSG president Nasser Al-Khelaifi is keen for the French champions to recuperate as much of the world-record £198m fee for Neymar as possible.
Neymar returned to training on Monday after he failed to initially report for the club's pre-season session last week.
PSG said at the time it would take "appropriate" action against him for no-showing training.
But the ex-Barcelona ace has reportedly met with PSG sporting director Leonardo Araujo to say that he wants to exit the club this summer.
Leonardo, who was appointed sporting director earlier this month, has already admitted that Neymar could leave if the Ligue 1 outfit received the right offer.
"It's clear to everyone [he wants to leave]. But in football, you say one thing today and tomorrow another... It's amazing but it's like that," he said.
"The position is clear for all. But one thing is concrete today: he still has three years of contract with us. And since we have not received an offer, we cannot discuss anything.
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"We have not received any offers. But we had, it's true, very superficial contacts [from Barcelona]. They said they wanted to buy but we were not sellers.
"Neymar can leave PSG if there is an offer that suits everyone. But to date, we do not know if anyone wants to buy it or at what price."
Barcelona president Josep Bartomeu has said it would be difficult for the Spanish champions to re-sign Neymar, despite his desire to leave the French side.
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"We know that he wants to leave Paris Saint Germain, but we know that they don't want him to leave, so there is no case," the 56-year-old Spaniard said.
Coutinho, 27, has been linked with an exit from Barcelona this summer and Liverpool are reportedly interested in re-signing their former star.
Dembele, 22, could also be axed following the arrival of Antoine Griezmann from Atletico Madrid.
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