It seems clearer each day that Neymar and PSG will not start the season together. Discrepancies between sporting director Leonardo and the player, who has already informed president Al-Khelaifi that he wants to move are one reason for that. And contact has started with Barcelona about a return.
There could be other interested parties, too, according to Le Parisien, but, for now, there have been no discussions with other clubs. The French media report that, as of today, a return to Catalonia is the only realistic option being contemplated and that Ney's entourage believe it can happen.
Very few clubs can afford Neymar given what PSG are demanding. In England, there aren't many clubs in for him and only Manchester United could make a move, but the fact they're not in the Champions League next season could be key. In Spain, Real Madrid prefer Kylian Mbappe, so Barça's seen as the only real option. They're also the only club negotiating with PSG.
Barça have six attacking players and the arrival of Neymar would mean a reduction in minutes for some of them. Griezmann, Messi, Suárez, Coutinho, Dembélé and Malcom. They cannot all play and Barça will have to sell some to sign Neymar. From there, other players from other positions could be included, such as Ivan Rakitic.