Neymar had already revealed his intention to leave PSG for Barcelona in this summer's transfer window.
Paris Saint-Germain star, Neymar could leave the club to join Barcelona on a season-long loan after the La Liga giants made a third offer for the Brazilian international on Tuesday.
According to Le Parisien, Barcelona want to take Neymar on loan before September 2 with an obligation to buy the 27-year-old attacker for £154million – paying one lump sum either next summer or in 2021.
The newspaper reports that the deal would also see Forward, Ousmane Dembele head to the Parc des Princes on loan at the same time, with PSG having an option to make the deal permanent if they desired.
It was reported that Barcelona have already seen two bids turned down for Neymar, who left the club for France in a world record €222million transfer in 2017.
PSG rejected a first offer which included Philippe Coutinho, Ivan Rakitic and €80million.
The Ligue 1 champions also turned down their request to take him on loan this season, ahead of a permanent move next summer, in a deal which would have been worth around €190m.
Neymar had already revealed his intention to leave PSG for Barcelona in this summer’s transfer window.