Paris Saint-Germain is ready to sell Neymar for £76 million, according to AS.
That would mean the Ligue 1 club do not mind making a loss on the world-record fee they paid Barcelona for the player in 2017.
PSG activated Neymar’s £198 million release clause that summer in a bid to build their team around the Brazilian.
Neymar, who took on the No.10 shirt, signed a lucrative five-year contract.
The forward has scored 98 times in 141 games for the French club, winning four league titles as well as three Coupe de France and two Coupe de la Ligue trophies.
But Neymar has been unable to help bring PSG to clinch the coveted European trophy during his tenure.
It is believed PSG are planning a “revolution” and Neymar could well be offloaded as a result.
The Brazilian will be allowed to leave for £76 million – meaning the French giants would be making a £122 million loss on Neymar.
According to Transfer Markt, Neymar, now 30 years of age, is valued at £81 million.