PSG have told Barcelona that they will not sell Neymar for any price, report the Daily Mail.
The Ligue 1 side broke the world-record transfer fee when they signed the Brazilian from Barcelona for £198m in 2017.
However, Neymar's move to France has not yet worked out as expected, with the club failing to progress beyond the Champions League round of 16 in each of the last two seasons.
The forward is keen to secure a return to the Camp Nou in a bid to get his career back on track.
But while Barcelona want to be reunited with Neymar, PSG have warned that he is not for sale.
The La Liga champions are reportedly readying a bid of £90m plus Philippe Coutinho, an offer that PSG are likely to reject.
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