Neymar will reportedly be allowed to leave Paris Saint-Germain during the next transfer window.
Since moving to the Parc des Princes for a world-record fee in 2017, Neymar has scored 69 goals from 78 appearances in all competitions.
However, there has been frequent speculation regarding his future with Barcelona said to be keen on an eventual reunion with the Brazil international.
According to ESPN, PSG are ready to cash in on the attacker later in 2020, partly to boost their efforts to keep Kylian Mbappe at the club.
The report suggests that sporting director Leonardo is prepared to sell his compatriot for £136m, a fee significantly lower than the £200m which was shelled out less than three years ago.
Neymar has just over two years remaining on his contract with the French giants.