Barcelona have identified Paris Saint-Germain attacker Neymar as a replacement for Lionel Messi, according to Sport.
The Catalan giants will reportedly look to re-sign Neymar if Messi decides to depart in the near future.
Neymar, 28, was tipped to make a sensational move back to Camp Nou over the summer, but the club heavily restricted with their spending, the attacker remained at the French capital.
PSG’s sporting director Leonardo has since confirmed that discussions are underway regarding a new deal for the Brazilian, who is currently contracted to PSG until 2022.
However, according to Sport, the Ligue 1 giants will still consider selling the former Barcelona man for the right price and he is tempted to move back to Spain.
The report goes on to claim that the Parisians will consider offers of €100m (£89.8m) for the South American, who has scored 72 goals in 89 matches for PSG since his move to the Parc des Princes.