Barcelona vice-president Jordi Cardoner says a move to re-sign Neymar from Paris Saint-Germain can be ruled out at this time.
Sky Sports News understands the Brazil forward has told PSG he wants to leave the club this summer.
But it is also understood the French champions will only sanction a sale if they are able to recoup the £200m they spent to bring Neymar to the club in 2017 or if players are included in any proposed deal.
PSG sporting director Leonardo insists there has been “no concrete offer” for the 27-year-old so far.
When asked about a deal for Neymar, Cardoner told television station TV3: “As of today, there’s no Neymar case, as the president said, and it’s complicated.
“We are passive actors. We know he’s not happy in Paris and it’s a situation that needs to be resolved in Paris.
“We haven’t spoken to them. There is a lot of respect between the clubs and if there is a Neymar case one day, we’ll talk.
“Today, at this time, it’s ruled out.”
French football expert Jonathan Johnson says Philippe Coutinho is the “key chip” in any potential deal which would see Neymar re-join Barcelona from PSG.
“There are certain players PSG know they wouldn’t like,” Johnson told Sky Sports News.
“They are not very keen on Umtiti because of his injury history. I am also led to believe Umtiti is not keen on a move to PSG either as is the case with Rakitic.
“The player who seems to have the unanimity at the moment needed for a deal like this is Coutinho. He would be the key chip in any potential deal.
“The other player that would make a lot of sense for PSG, and it is certainly a position they are looking to strengthen in since Dani Alves left on a free transfer, is Semedo at right-back.
“So PSG might be hoping that Barcelona would be willing to sacrifice in order to make this deal possible.”