Spanish giants, Barcelona recently offered Paris Saint-Germain £90m plus two players from a six-man shortlist in order to secure the services of Neymar.
Here, we take a look at the five players being offered, while the sixth name remains unknown.
Barcelona beat AS Roma at the last minute to snap up Malcom for a €41million fee last season, but it is safe to say that the Brazilian has struggled to to live up both to the hype and the transfer fee.
While the winger has been linked with a move to Arsenal, Paris Saint-Germain will certainly have first refusal rights if offered to them. It is unlikely that the French club will consider taking him on, as they are bigger players in their sights.
4. Nelson Semedo
Nelson Semedo is another name on the list if PSG want him, and it is surprising that Barcelona have put his name up in the market, considering that the Portugese right-back has been consistent whenever called upon by manager, Ernesto Valverde.
Atletico Madrid were interested in signing him, but now with Kieran Trippier arriving from Tottenham Hotspur, it is unlikely that he will move there in the summer. He is not a big name and might not interest the Ligue 1 giants.
3. Ivan Rakitic
Ivan Rakitic's future at the Nou Camp has come into question, considering that the club brought in Frenkie de Jong, with the duo set to be competing for a place in midfield. The Croatian has been an immense player for the Catalan giants, but at 31 he is not seen as part of their future and could be let go in the summer.
PSG for their part could do with a player of his caliber, and it will be interesting to see if his name comes up during the negotiations.
2. Ousmane Dembele
Barcelona brought in Ousmane Dembele to replace Neymar, and while he has shown flashes of brilliance, the Frenchman's time at the Nou Camp has been affected by injury and off-field issues.
PSG manager Thomas Tuchel is understood to be keen to work with Dembele and at 22, he can still develop into one of the best players in the world.
1. Philippe Coutinho
Philippe Coutinho arrived at the Nou Camp in 2017 amid high expectations following his brilliant performances for Liverpool, but alas, other than a few occasional spurts of brilliance, he has failed to deliver.
The Brazilian has been linked with a return to his former club, but if Barcelona have their way then he would be used in the deal to bring back Neymar. At 27, he still has his best years ahead of him and when on form is one of the best attacking midfielders in the world.