Barcelona have reportedly agreed terms with Neymar on a five-year contract ahead of a possible return to the club from Paris Saint-Germain.
The Brazilian joined PSG in 2017 for a world-record £200 million transfer fee, although his two years in the French capital have been accompanied by speculation linking him with a move back to La Liga.
The rumours have intensified of late, and the forward has already finalised terms on a possible contract with Barcelona, according to Albert Masnou of Sport.
"The Brazilian is so desperate for a Camp Nou return that he's willing to accept a much lower wage in order to make it a reality," wrote Masnou. "He didn't even negotiate because he knew the offer on the table was the maximum Barca could afford to offer."
Masnou reported Neymar's potential annual salary at Barcelona would be €24 million (£21 million), which is similar to what he previously earned at the Camp Nou. The Brazilian is said to currently pick up €100,000 a day in Paris.