Barcelona vice-president Jordi Cardoner says no internal talks have taken place regarding the possibility of trying to re-sign Neymar.
Reports in Spain this week have suggested Barca are keen to bring the Paris Saint-Germain forward back to Camp Nou, 14 months after selling him to the Ligue 1 champions for a world record €222million, with the player also eager to return.
During his first spell at the club, Neymar formed a prolific strikeforce with Luis Suarez and Lionel Messi on his way to winning two LaLiga titles and a Champions League crown.
But Cardoner insists the 26-year-old is currently not on the agenda.
He told radio station SER Catalunya: "The Barcelona board has not considered the possibility of bringing back Neymar. It is a question that cannot be answered because no one has even mentioned it.
"He was the one who left, it would be different if we hadn't believed in him and now we wanted to bring him back, but that's not the case.
"If we did want to sign him then the board would have to discuss it but until now no one has talked about it."
Neymar's maiden season in France was curtailed by a fractured foot in late February as PSG claimed a domestic treble.
The former Santos star has eight goals in eight league appearances for PSG in 2018-19 with Thomas Tuchel's men already eight points clear at the top of the table.
