It's claimed that Real Madrid have been waiting, watching from afar as Barcelona fail to deliver a convincing offer to PSG, and with two weeks to the end of the transfer window, it's time for the Galacticos to make their attempt.
PSG don't want to deal with the Catalan giants, full stop, and they would be delighted if a deal could be struck with Florentino Perez, whom has a very good relationship with Nasser Al-Khelaifi. The Blaugrana may have signed Antoine Griezmann to bolster their attack, but they are not resting on their laurels just yet.
PSG will reject Barcelona's loan offer for Neymar.
Neymar has earlier expressed his desire to move out of the French club and also had not gone to training so that the club officials sell him.
Of course, the wages of three players compared to one would be something PSG have to factor into this deal, but most of the $110 million transfer fee could go towards the salaries and Neymar earns close to $1.1 million a week at PSG anyway, so getting him off the wage bill will be a relief.
It's understood that the president told the current squad that he would do everything possible to bring the South American back, yet an offer of 140 million euros doesn't come under the category of "everything possible", at least not in the eyes of senior players.
Such a move would see the 27-year-old initially join Barcelona for the rest of the 2019-20 season, with the La Liga champions bearing the option to sign him permanently next summer.
Sport claims Barcelona feel "it is very clear that PSG are trying to prevent the Brazilian from returning to the Camp Nou in any scenario".