Santos striker Neymar will reportedly join Barcelona next summer.
The 20-year-old, who is regarded as the best young talent in world football, had been expected to remain in Brazil until after the 2014 World Cup.
However, Sport has suggested that the Brazilian has already agreed a contract with the La Liga club, in which case Barcelona would be liable to pay Santos £32m.
Neymar has scored 116 goals in 195 games for his club.