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Full screen Neymar da Silva Santos Junior aka Neymar Jr Bertrand Rindoff Petroff (Getty Images)

It would appear that Neymar wanting to play at Real Madrid next season is becoming more than just idle speculation with L'Equipe today reporting that individuals close to the Brazilian claim that the player has already made a decision to leave Paris with the Bernabeu being his destination of choice. Such is his desire to abandon the Ligue 1 side, the player will consider a salary reduction in order to facilitate the move.

Full screen SEVILLE, SPAIN - JANUARY 21: Lionel Messi of FC Barcelona celebrates after scoring the second goal for FC Barcelona during the La Liga match between Real Betis and Barcelona at Estadio Benito Villamarin on January 21, 2018 in Seville, . Aitor Alcalde (Getty Images)

At present Neymar earns 38 million euro with PSG and is the second best paid player in the world (FC Barcelona's Lionel Messi tops this ranking on a newly improved salary of 50 million euro per year with the Catalan giants). At present Cristiano is the highest earner on 21 million euro per season at the Bernabeu. Neymar is reportedly to accept a salary drop in return for an upfront payment signing-on fee.

PSG will resist in letting the Brazilian go with ease with president Nasser Al Khelaifi recently affirming that a move for Neymar to Madrid would be impossible. A factor that could change this tendency could come from the club's supporters who are ever so slightly slowly beginning to tire of the whims of their star Brazilian as was seen recently in the Ligue 1 game at home to Dijon when Neymar insisted on taking a late penalty with fans favourite Edinson Cavani just one goal from breaking the club scoring record held by Zlatan Ibrahimovic.

250 million

Florentino Pérez is aware that at least 250 million euro will be required to prise Neymar away from the French capital and is expected to try and use Cristiano Ronaldo in any deal between both sides or if Manchester eventually becomes the destination for the Portuguese striker, allocate the funds from his sale to prop up the Neymar transaction.

Real Madrid willing to let Ronaldo go, provided they bring Neymar in

Neymar PSG

Forward

Brazil

Cristiano Juventus

Forward

Portugal