Barcelona have offered €40m (£36.1m) plus Philippe Coutinho and Ousmane Dembele for wantaway Paris Saint-Germain star Neymar, according to a report.

PSG president Nasser Al-Khelaifi is keen to recoup the €222m (£200m) that the French club paid for Neymar in August 2017.

Barcelona are eager to reunite with the Brazilian star, but according to AS the deal is difficult due to the financial restraints that they find themselves under after the signings of Frenkie De Jong and Antoine Griezmann in particular.

The 27-year-old scored 23 goals in 28 appearances for PSG in the 2018-19 campaign, but the player is desperate to return to Barcelona.

Wages are also an issue for this deal to go through, with Neymar believed to be earning €36m (£32.4m) per season in Paris.

Barcelona have insisted that Coutinho and Dembele are not for sale, and it is thought that their genuine interest in bringing Neymar back to the Camp Nou may be starting to diminish.