Barcelona have reportedly agreed terms with Neymar on a five-year contract ahead of a possible return to the club from Paris Saint-Germain.
The Brazilian joined PSG in 2017 for a world-record £200 million transfer fee, although his two years in the French capital have been accompanied by speculation linking him with a move back to La Liga.
The rumours have intensified of late, and the forward has already finalised terms on a possible contract with Barcelona, according to Albert Masnou of Sport.
"The Brazilian is so desperate for a Camp Nou return that he's willing to accept a much lower wage in order to make it a reality," wrote Masnou. "He didn't even negotiate because he knew the offer on the table was the maximum Barca could afford to offer."
Masnou reported Neymar's potential annual salary at Barcelona would be €24 million (£21 million), which is similar to what he previously earned at the Camp Nou. The Brazilian is said to currently pick up €100,000 a day in Paris.
Per the Spanish Football Podcast, while there have been reports of Neymar agreeing a contract with Barcelona, no arrangement between the Blaugrana and PSG has been struck:
Rafael Hernandez of Grup14 said it's important Neymar takes a reduced salary if he is going to return to the club:
Neymar enjoyed tremendous success in his first spell with Barcelona, winning the UEFA Champions League, La Liga twice and the Copa del Rey three times in a four-year spell.
Deployed on the left flank, Neymar's searing speed, close control and composure in the final third gave Barcelona an attacking thrust they've lacked since his departure.
At PSG, injuries have prevented Neymar from playing a crucial role in the team's Champions League knockout matches, and they've been eliminated at the last-16 stage in the previous two seasons.
However, when he's been on the field, the Brazilian has tended to make a positive impression with his goalscoring:
Barcelona spent big on the signings of Ousmane Dembele and Philippe Coutinho following the sale of Neymar. Neither have been able to establish themselves in the side, though.
If Neymar was to return it would give Barcelona another world-class attacker to call upon, although the transfer would likely be a costly one. After spending so much on the player two years ago, PSG will surely be reluctant to sell for anything less than the world-record fee they paid to secure the Brazilian.