The Brazil captain is prepared to leave Paris this summer and has already had intermediaries sound out Manchester United about any interest. Neymar has also spoken directly with Pep Guardiola, as the Manchester City manager put in a call to him earlier this month.
Sport says a return to Barca is now being explored, with Neymar having quit in 2017 for a world record €223m fee.
While an outright sale cannot be considered by Barca given their Financial Fair Play issues with the LaLiga, a loan deal could be explored.
For their part, PSG management favour Neymar departing this summer.