Neymar would take a pay cut of 15 million euros (£13.7m) to rejoin Barcelona from Paris St-Germain, reportedly.
The Spanish giants are believed to have made several offers for the Brazil international, including one of 100m euros (£92.4m) plus Philippe Coutinho.
However, those bids have been rejected with PSG holding out for more money.
Neymar is currently training alone at PSG, although that is understood to be part of a scheduled programme rather than related to the transfer saga.
