After a dismal season in France, the Brazilian is pushing hard to rejoin Barcelona this summer and Paris Saint-Germain are prepared to sanction his exit.
He has been heavily linked with a move away from PSG this summer.
Manchester United, Chelsea, and Al-Hilal have all reportedly expressed interest at various points.
SPORT has now reported that Neymar is eager to return to Barcelona, but the deal would be a complicated one.
Xavi has previously indicated that signing the forward is not in his plans this summer.
The club’s perilous financial situation also means that the transfer may not be completed, with a loan switch more likely at this stage.
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Neymar will also need to accept a sizeable salary deduction to head back to Catalunya.
During his first spell at the club, Neymar managed 105 goals in just 168 appearances.
He also helped Barca win a spate of major honours, including a famous treble during the 2014-15 season.
