Paris Saint-Germain have reportedly turned down Barcelona's latest players-plus-cash offer for Neymar.
While it has previously been suggested that a fee had been agreed between the two clubs, it was claimed that there remained a dispute over how Barcelona would meet PSG's demands over recouping that figure.
However, despite progress having seemingly been made, RMC Sport now indicates that Barcelona have failed with their latest approach for the Brazil international.
As well as paying £118m, the Catalan giants were said to be willing to offer Jean-Clair Todibo and Ivan Rakitic on permanent transfers and Ousmane Dembele on a season-long loan deal.
The report says that PSG are keen to receive more money, having shelled out almost £200m for the 27-year-old just two years ago.
Real Madrid are allegedly still monitoring the situation, although Los Blancos may also have to offer players in part-exchange in order to find a resolution.
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