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Barcelona have offered Paris Saint-Germain £90 million plus two players for star forward Neymar, according to Sky in Germany:

The Spanish champions are willing to include two players from a list including Philippe Coutinho, Ousmane Dembele, Ivan Rakitic, Nelson Semedo and Malcom in the deal to bring the Brazilian back to the Camp Nou.

There is another player who could be included in the transfer, but his identity "is not yet known," according to the report.

Neymar is expected to leave the French club after two seasons and has already told PSG he wants to depart, per Bryan Swanson at Sky Sports News.

PSG manager Thomas Tuchel revealed he has known that the Brazilian has wanted out since before the start of the Copa America in June:

Sporting director Leonardo told Le Parisien that the club has had "superficial contacts with Barcelona" and that Neymar can leave "if there is an offer that suits everyone" (h/t Reuters).

Barcelona have already invested heavily during this transfer window. Frenkie de Jong completed his move from Ajax, which was agreed in January, for €75 million plus €11 million in variables.

The Spanish champions have also shelled out €120 million to land Antoine Griezmann but had to take out a loan to complete the deal, per ESPN FC's Samuel Marsden:

Barcelona's financial situation means they will likely have to include players in any deal to sign Neymar, but it remains to be seen which stars the club will deem surplus to requirements.

Mundo Deportivo have reported that Dembele and Semedo will not be sold this summer:

President Josep Maria Bartomeu also spoke highly of Dembele when talking to SER Catalunya in March (h/t Marsden).

"Dembele is, for me, better than Neymar," he said. "He's at Barca, and he is better. We are really happy with him."

Meanwhile, Rakitic told Mundo Deportivo in January that he wants to renew his contract, which runs until 2021, and "stay here for many years" (h/t Goal's Chris Burton).

Coutinho does know what will happen with his future at Barcelona after struggling to impress since arriving from Liverpool in January 2018:

The Brazilian's agent, Kia Joorabchian, recently told RMC Sport that the club have told him "they do not want to sell Coutinho" (h/t Football Espana).

Yet Neymar's arrival would push Coutinho even further down the pecking order, and a move away from the Camp Nou may be the best option for both the club and the player.

Malcom's position at the club also looks vulnerable. The 22-year-old only made six La Liga starts in his debut season with the club and has clearly not earned manager Ernesto Valverde's trust.