The Brazil forward is understood to have told PSG he wants to leave the club this summer, having joined from Barcelona in 2017, but the French champions have yet to receive a formal offer.
PSG are unlikely to sanction a sale unless they are able to recoup the £200m they spent on Neymar.
Catalan media Sport early claim Real Madrid have offered €120m plus Luka Modric for PSG star Neymar. Now, Sky Sports confirm the approach.
Madrid believes the deal is close pending Neymar's approval. Barça knows all these movements firsthand and expects Neymar to remain firm in his desire to play for Barça.
