Barcelona have offered Paris Saint-Germain a package that includes Ivan Rakitic and Philippe Coutinho, as they look to sign Neymar, according to L’Equipe.

The deal would also include €40m in cash payments.

Ousmane Dembele has also been linked with a move as a potential make-weight, but remains confident that he will stay in Barcelona.

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However, PSG, who have told Neymar he can leave this summer, will only negotiate if they get close to the €222million they paid the LaLiga champions two years ago for Neymar.

Neymar finally returned for pre-season training with the French champions this week.

However, he did not train with his club teammates and did not feature in Tuesday’s friendly against Dynamo Dresden in Germany.