Barcelona have reportedly offered Paris Saint-Germain £90m plus two players for Brazilian forward Neymar.

The Spanish club have given the French giants a list of six players that they can choose from as part of the deal.

Philippe Coutinho, Ousmane Dembele, Ivan Rakitic, Nelson Semedo, and Malcom are included in the list while the identity of the sixth player remains unknown, according to Sky Sports.

Neymar has expressed a desire to leave PSG with the Spanish outlet Sport claiming a player and cash swap deal is considered ‘the most viable option’ for all parties earlier this week.

PSG have now accepted the 27 year-old’s decision to depart and are determined to recoup some of the £198m world-record fee paid to sign him in 2017.

However, Barca are reluctant to pay the full amount and have stipulated that any payment for the player must be postponed until July 2020.