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The Brazilian is desperate for a return to the Nou Camp but would cost too much as a straight transfer fee.

So Barcelona offered a players plus cash deal that was turned down, according to L'Equipe.

The 31-year-old Rakitic is on the block as Barcelona want to cash in on the Croatian midfielder while they can.

And Coutinho had an underwhelming first season with Ernesto Valverde's side after moving for £142million from Liverpool last year.

But having sold Neymar for £198m two years ago, the club understand it will take an enormous outlay for the French champions to sanction his return.

Barcelona's offer was to PSG's sporting director Leonardo but was verbally submitted rather than sent across in more official terms.