The PSG forward left the Nou Camp for a world-record fee of £200m back in 2017.
But ever since his shock switch, Neymar has been linked with a return to Barcelona amid talk he is unsettled in Paris.
The Catalan outfit are again said to be interested in a move this transfer window.
And according to the Daily Record, Barca chiefs are happy to offer two of their stars in exchange for Neymar’s return.
The publication claims both Philippe Coutinho and Ousmane Dembele could be used as pawns this summer after failing to deliver in Spain.
Coutinho has struggled ever since his arrival in January 2018.
Ernesto Valverde remains keen on the player but could soon find himself sacked by Barcelona following Saturday’s Copa del Rey defeat to Valencia.
Dembele struggled during his first season at the Nou Camp but did enjoy a better campaign the second time around.
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