PSG chief Leonardo is demanding a hefty cash component be included in any offer for Neymar.

Real Madrid and Barcelona are both in contact with PSG for the wantaway Brazil attacker.

And L'Equipe says no matter which players are included in their offers, Leonardo is demanding €100m in cash - at the very least.

Leonardo wants the money in order to fund his late market plans, which include going for AC Milan goalkeeper Gianluigi Donnarumma and Juventus ace Paulo Dybala.

Barca's latest offer is €40m plus Philippe Coutinho and Ivan Rakitic. PSG, meanwhile, are demanding an offer equal to the €222m they paid Barca two years ago for Neymar.