Cadena SER says Florentino has made the PSG star his top transfer target for 2018 - and would be prepared to include Cristiano Ronaldo in his offer. Neymar only moved to PSG in August in a world record €222m move from Barcelona.
Perez confirmed earlier this season he intended to sign Neymar: "Neymar being in Madrid would have more chances to win the Ballon d'Or. Madrid is a club that gives what you need to be a great player.
"Everyone knows that I wanted to sign him."
Despite claims of Neymar not enjoying his football in France, the Brazil international has scored 20 goals in 22 games and created 14 assists.
Along with the Ronaldo proposal, it's also been suggested Perez would be willing to offer €500m to PSG for the attacker.