Barcelona is preparing to replace Neymar with Paulo Dybala this summer.
According to Spanish newspaper Mundo Deportivo, Barca’s technical director Robert Fernandez has been tasked with putting in place contingency plans should Neymar leave.
Neymar’s future has come under major scrutiny in recent weeks, with Paris Saint-Germain, Manchester United and Chelsea all monitoring the Brazil international.
Neymar only signed a new deal last October but that doesn’t appear to have stopped Europe’s richest clubs from eyeing his services.
With Barcelona well aware of their rivals’ intentions, their No 1 choice to replace the Brazil star is Messi’s international team-mate Paulo Dybala, who currently plays for Juventus in Italy.
Meanwhile, Italian newspaper Tuttosport claims the 23-year-old could cost as much as £103million (€120m) to prize away from Juventus.
Juve director Beppe Marotta is a notoriously tough negotiator and last summer forced Manchester United to pay a world record £89m fee for Paul Pogba.