Speaking to Mundo Deportivo TV, Barcelona president Josep Maria Bartomeu refused to rule out Neymar's second arrival.
"We are always open to everything."
However, Bartomeu adds that the board haven't yet decided anything regarding the summer transfer campaign.
"Until we have meetings and plan the next season, this topic [Neymar's return] will not be discussed. (...) It hasn't been agreed upon yet and even if it was, I couldn't reveal it."
The president says that the club will likely sign and sell someone before the January transfer window shuts.
"Now we are thinking of what we can do in January. A few departures and arrivals are possible."
Barcelona are reportedly looking for Luis Suarez replacement everywhere. Since the beginning of the week, the Catalans have supposedly approached lots of different players from Rodrigo Moreno to Richarlison.
As for the potential departures, Carles Perez is rumoured to leave the club very soon. Moussa Wague and Abel Ruiz may follow if Barcelona agree on a loan move.
What concerns Neymar, the Brazilian is said to be obsessed with the idea of winning the Champions League trophy with Paris Saint-Germain. However, after the last season's upset already in the last 16, the Brazilian put in an effort to return to Barcelona.
After a series of unsuccessful talks with the Parisians' officials, Barcelona reportedly intend to make one more effort to re-sign the 27-year-old. This summer, FIFA have the right to set their own price tag on the player if he decides to cut ties with his current club.
The Parisian club, however, intend to offer Neymar a contract extension. The negotiations, though, are reportedly stalled for now.
