Barcelona have returned with a fresh attempt to prise Neymar away from Paris Saint-Germain, according to reports in Germany.
Earlier this week, French outlet L’Equipe claimed Barça offered €40m plus Philippe Coutinho and either Ousmane Dembélé or Ivan Rakitić to bring their former player back to Camp Nou.
But PSG are reportedly unwilling to sell the Brazilian for less than the world record €222m they paid for him two summers ago.
According to Sky Germany, the LaLiga champions have now offered €100m plus two players for Neymar.
A list of six players who could potentially be included in the deal has reportedly been given to PSG, which includes Coutinho, Dembélé, Rakitić, Nélson Semedo and Malcom. The identity of the sixth player is not currently known.
Whether PSG will be tempted by this latest offer remains to be seen.
Neymar has reportedly told the Ligue 1 champions he wants to leave, while manager Thomas Tuchel admitted earlier this week that he knew the 27-year-old was keen to go before the Copa América.
The club’s sporting director Leonardo has also publicly admitted Neymar can go this summer, but it will all depend on whether they receive a satisfactory offer or not.