Barcelona and Paris Saint-German have “reached an agreement on the value of Neymar” as a deal edges closer, says BBC Radio 5 Live’s Guillem Balague.
Barca have offered 200m euros (£182m) in cash, plus defender Jean-Clair Todibo, midfielder Ivan Rakitic and Ousmane Dembele on a season-long loan.
Officials from both teams met in Paris on Tuesday to discuss a possible deal.
Brazil forward Neymar, 27, joined PSG from Barcelona in 2017 for a world record fee of 222m euros (£200m).
At a news conference on Thursday, PSG boss Thomas Tuchel said Neymar will not be involved in the Ligue 1 game against Metz on Friday.
After the breakthrough in negotiations, it now seems he will rejoin the Nou Camp club before Monday’s La Liga transfer deadline at 23:00 BST.
However, the deal hinges on the three players agreeing on a move to Paris, despite them “not knowing anything about it” being included in the transfer talks.
Balague added: “It is not done. There is still a big bridge to be crossed because none of the three players have said they want to go. Dembele’s agent recently said he is ‘200%’ staying at Barcelona.”