Paris Saint-Germain have reportedly priced Neymar at £190m amid speculation of a possible departure.
The Brazilian scored 13 goals last season, but experienced a troublesome campaign that was hampered by injuries.
Although Neymar's current contract is set to be automatically extended until 2027 on July 1, rumours have begun circulating about his future.
PSG president Nasser Al-Khelaifi opened the door to a possible departure after telling reporters: "Beyond the rumours about Neymar's future, everyone has to give their best. And, if not, they will have to leave, like those who took advantage: there will be sales.
The 30-year-old has since been linked with a move away, with Juventus holding discussions about a transfer, while Chelsea are reportedly showing an interest in bringing the former Barcelona player to Stamford Bridge.
According to Marca, any club interested in Neymar would have to pay €220 (£190m) to prise the forward away from the French champions as they look to recoup the majority of the fee that they paid for the Brazil international.
Neymar has scored 100 goals in 144 appearances for the club.
