Neymar wants to return to Barcelona because it's the place, with the exception of Santos and Brazil, where he's felt the happiest. He also feels it's the club where he improved the most on a professional and personal level. Neymar feels like having the right surroundings is crucial to him producing his best football.
That interest is reciprocated. Barça are working hard to try and find a way to make the complex transfer work. They're open to including Philippe Coutinho as well as Ousmane Dembele in any potential deal.
Barça's obsession in reclaiming the Champions League also means they've shifted their focus to current world class stars rather than building for the future. Frenkie de Jong is already in and talks for both Antoine Griezmann and Neymar are ongoing.
For Neymar, a Barcelona return is mainly for sporting reasons. He feels the Camp Nou is the best place for him to develop his football but also the privacy which comes with living in the city.
The Brazilian wants his family to follow him to Barcelona, just as they did when he first joined the club in 2013. The weather and lifestyle in Spain is something he enjoys a lot more than France as well as being able to walk around the city without being surrounded by fans.
Neymar's family haven't adapted to Paris either. They live outside the city, close to PSG's training ground, which might have helped on a sporting level but has left him disconnected from the city itself.
The chance to return means he could put behind his disappointing years where frustration, injuries and failure in Europe have marked his passage in France. Barça offers him the best chance of recovering his best form and his quality would in turn aid the club in becoming unstoppable in Europe. He also feels more protected in Spain than he does in France, where he's had to deal with a lot of strong tackles and kicks from opposition players.
Barcelona isn't just a dream move for Neymar but also a chance for his family to begin a new chapter. Neymar simply wants to be happy again.