Barcelona have reportedly failed with an offer of £74m plus Philippe Coutinho for Paris Saint-Germain forward Neymar.

With just under three weeks remaining of the summer transfer window, Barcelona are continuing to look for a positive conclusion to their long-standing interest in their former player.

However, according to the Daily Mail, the Catalan giants have seen their latest cash-plus-player offer rejected by the Ligue 1 champions.

Another report has suggested that PSG have set out their own demands for Neymar, which is also said to include Nelson Semedo and Ivan Rakitic.

PSG are allegedly open to selling the world's most expensive player this summer, despite three years still remaining on his contract.