Driving the deal is Barca chief Andre Cury, who was crucial in Neymar's original move from Santos to the LaLiga giants.
Neymar has made it clear he is eager to return - and now Barca are putting plans in place to make the deal happen.
Radio Catalunya reports Cury met with the player's minders before Christmas. He has also since held talks with super agent Pini Zahavi, who is part of Neymar's entourage, along with Alvaro Costa, who is a close friend of the player's.
Neymar wants to return and the feeling is mutual inside Barca where the players and coaching staff would happily welcome him back.