Barcelona & Real Madrid had made an unsuccessful proposal for Paris Saints German striker Neymar Jr.
It was understood that Barcelona has bided 100m euros (£92.4m) plus Philippe Coutinho.
Ivan Rakitic was also included in the transfer deal with the French club as part of the deal for the 27-year-old Brazil international.
PSG was requesting for Vinicius Junior to be part of the transfer deal, but Real Madrid has rejected the offer.
PSG is yet to accept any proposal from the two clubs, but the French club is likely to sell the player to Real Madrid.
Neymar became the world’s most valuable player in 2017 when PSG gave him 222m (£205m) so that he could buy himself out of his contract at Barcelona.
Neymar scored 34 Ligue 1 in goals in two seasons for PSG, although injuries infringed both of those campaigns.