French sports director Damien Comolli believes PSG will have to sell Marco Verratti if they want to sign Neymar.
There is talk of PSG being prepared to pay Neymar's €222m buyout clause to prise him away from Barca.
But Comolli told Le Parisien: "If the total cost of Neymar is set at about €90 million a year, it is absolutely impossible to balance the books.
"Sponsorship revenue could rise by 10 to 15%, as would the price of the tickets at the Parc des Princes. But it's a maximum.
"The only way for PSG to rationalize the arrival of Neymar would be to sell Verratti. If not, I do not see how it could work."