PSG are yet to sanction the sale of their star striker, who they paid a world record €222 million to sign from Barca only two years ago.
But Neymar is reportedly eager to return to Spain and Barcelona are prepared to take him back, with Spanish sports newspaper Diario Sport claiming a five-year contract has been agreed.
The newspaper says the terms include Neymar reducing his salary from around €36 million at PSG to the €24 million he received at Barca in 2017, while also dropping his 26-million euro court case against the Catalan club.
Neymar claims he was due the amount before leaving as a loyalty bonus.
The 27-year-old had spent four years at Camp Nou, winning the Champions League in 2015 and two La Liga titles. He had formed a brilliant attacking trio alongside Lionel Messi and Luis Suarez.
Any return for Neymar would likely require Barca to raise funds through sales. Antoine Griezmann is expected to join from Atletico Madrid for €120 million while Frenkie de Jong has already signed for €75 million from Ajax.
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