Barcelona have begun negotiating a cash deal with a player exchange to sign Neymar from Paris Saint-Germain, sources have told ESPN FC.

According to ESPN FC sources, Barca are prepared to offer as much as €100 million with Philippe Coutinho and Ivan Rakitic -- whom Barca will need to convince in order to make the switch -- included as part of the deal.

Until now, Barca had hoped to negotiate using only players. As well as Coutinho and Rakitic, the Spanish champions had considered adding Ousmane Dembeleand Nelson Semedo even though the Portugal international is considered "unsellable."

However, sources have told ESPN FC that PSG are not too keen on Rakitic but are interested in Coutinho and continue to push for Semedo to be included in the deal.

An initial offer of €60m plus Coutinho from Barcelona has already been rejected by PSG, according to ESPN FC sources.