- Barcelona have reportedly made their first official offer to Barcelona for Neymar
- The club have offered £90m and the choice of two players from a list of six
- Philippe Coutinho , Ousmane Dembele and Malcom among the names included
- Barca trying to limit their expenditure in order to comply with financial rules
The Spanish club have given the French giants a list of six players that they can choose from as part of the deal.
Barcelona have reportedly offered PSG £90m plus two players for Brazilian forward Neymar
Neymar has expressed a desire to leave PSG with the Spanish outlet Sport claiming a player and cash swap deal is considered 'the most viable option' for all parties earlier this week.
PSG have now accepted the 27 year-old's decision to depart and are determined to recoup some of the £198m world-record fee paid to sign him in 2017.
However, Barca are reluctant to pay the full amount and have stipulated that any payment for the player must be postponed until July 2020.
The Brazilian forward has made clear his desire to leave Paris Saint-Germain this summer
Ousmane Dembele (R) and Philippe Coutinho (L) are among the players PSG can choose from
After the £108m signing of Antoine Griezmann, the Catalan outfit have offered the smaller fee and the choice of two players in order to comply with financial fair play regulations.
Neymar returned to pre-season training in Paris on Monday after undermining his employers by playing in a five-a-side tournament in his home town of Praia Grande.
The former Santos star appears to be biding his time until the two clubs and his representatives can reach an agreement on his return to Spain.
Neymar is put through his paces at the gym upon his return to pre-season training this week