Paris Saint-Germain have reportedly told Barcelona that their opening players-plus-cash offer for Neymar still falls short of their valuation of the forward.
Barca are understood to have drawn up a deal which would see them pay PSG €40m (£36.1m) plus Philippe Coutinho and Ousmane Dembele in order to bring Neymar back to Camp Nou.
However, the French champions are holding firm on their asking price of at least €222m (£200m) and do not believe that the overall value of the proposed transfer meets that figure.
AS reports that PSG will not sell for anything less than the world-record sum which brought Neymar to the Parc des Princes in 2017 and could demand a deal worth up to €300m (£271m) including all other fees.
Such a figure would be unaffordable for Barcelona, who have already wrapped up the £107m signing of Antoine Griezmann this summer.
The inclusion of players in any agreement would help the Spanish giants to lower the initial financial burden, but PSG are eager for as much of the sum as possible to be paid in cash up front.
Neymar's €30m (£27.1m) salary could also present a problem for Barcelona, although previous reports have suggested that the Brazilian would be willing to take a paycut in order to secure a move back to his former club.
