Real Madrid have reportedly offered Paris Saint-Germain forward Neymar a contract worth €40m (£37.59m) per year.

Despite having only spent two years at Parc des Princes, it has been well documented that Neymar has expressed a desire to return to Barcelona this summer.

However, the current financial restrictions at Camp Nou mean that the Brazil international may have to consider alternatives, which could open the door for Real.

While it has been suggested that the La Liga side must make sales before they can sign new players, Sport claims that Los Blancos are prepared to hand Neymar a hugely lucrative deal.

The 27-year-old may now take time to re-evaluate his situation in Paris, with the Ligue 1 champions potentially open to doing business to ease their own FFP issues.

Neymar still has three years remaining on his contract.