Neymar, 26, helped lead PSG to a domestic treble this year although his first season in France was tarnished by a public dispute with team mate Edinson Cavani over taking penalties and a foot injury sustained in March which forced him out for the rest of the campaign.
How Barcelona will attempt to re-sign Neymar from PSG
The move shocked the Spanish champions, with Gerard Pique claiming Neymar would be staying at the Nou Camp just before the move was completed.
Neymar, 26, scored 105 goals in 186 appearances for Barcelona between 2013 and 2017 before completing a world-record move to PSG in the summer of 2017.
The Brazilian has netted 44 times in 49 appearances for PSG since his arrival, but suggestions that the attacker is unsettled in France have gathered pace in recent months.
Barcelona for their part, will accept his return only on two conditions as per the report. The first is that the 26-year-old himself forces the move as the club management believe that they lost face during his transfer saga.
The second one condition being suggested is that the player would have to accept a lesser contract than the one he is currently on at PSG.
The Spanish giants know they cannot compete with PSG financially as they do not have the funds to to splurge for the Brazilian so any deal would see him getting paid lesser than his current salary.
There has been no official word from either the clubs or the player himself on a potential move and while such a transfer looks unlikely, it will be interesting to see how this situation pans out in the future.
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