The Brazil international is desperate to leave the Parc des Princes this summer, and PSG are also open to selling the forward before the European transfer window closes on September 2.
However, the Ligue 1 champions will only sanction his departure if they receive a fair price for a player they signed from Barcelona from £198m in 2017.
The Catalan club are reluctant to pay a transfer fee for the 27-year-old, and are instead trying to offer three players in exchange.
But PSG have demanded a considerable amount of cash on top of any names sent in the opposite direction.
And the impasse between Barcelona and PSG could see Real Madrid move into pole position to sign Neymar.
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