Speculation over Neymar’s future at PSG has been the centre of this year’s summer transfer window.
The Brazilian has had a mixed time in Paris after his £199million transfer from Barcelona in 2017.
Relations between the forward and the club have completely broken down after Neymar failed to report for pre-season training.
Real Madrid and Barcelona have been chasing his signature but it looks as though a return to the Nou Camp is most likely.
According to French newspaper Le Parisien, Barcelona have offered Ousmane Dembele and Ivan Rakitic along with £127million in cash.
PSG are thought to be seriously considering the proposal.
Barcelona director Javier Bordas told reporters in Spain: “We are getting closer.”
Rakitic is expected to be the more eager to quit the Nou Camp.
The Croatian international is seeing less playing time in Barcelona and could leave in search of more minutes.
Dembele is more reluctant to leave.
“Ousmane stays at Barcelona, 100 per cent. No chance he leaves. He wants to and will succeed at Barcelona,” his representative Moussa Sissoko said.
Dembele moved to the Nou Camp from Dortmund in 2017 and has not settled in as quickly as many expected.
Last season the Frenchman made 42 appearances for Barca in all competitions and managed just 14 goals.