Hayward's report notes that Neymar is "open" to rejoining Barcelona, while a meeting is said to have been set up between Andre Cury, the top scout who helped mastermind the original move to Spain from Santos in 2013, and the player's entourage before Christmas.
Barcelona are considering selling Philippe Coutinho in order to fund a move for Neymar, according to the Evening Standard.More news: Nokia's Upcoming Mid-Range Phone Will Feature a Punch-Hole Notch
El Mundo says contact was first made during the closing stages of last season, with Neymar Sr admitting to Barcelona bosses that his son "made a mistake signing for PSG" and also acknowledging that the 26-year-old feels "disappointed" and "regrets" swapping the Camp Nou for the Parc des Princes.
It has also been reported that Manchester United will wait till the summer and only make a bid after the finalisation of a permanent manager at the club.
FC Barcelona are ready to listen to offers for Philippe Coutinho, with Manchester United interested in the former Liverpool FC man, according to a report in Italy.More news: Sarri slams 'unprofessional' Bayern Munich over Hudson-Odoi pursuit
Coutinho instantly won silverware upon his move last season, joining up with a Barca side who were well in front in the race for the La Liga title.
The Catalan club recently released a statement in late December to deny they were negotiating a deal with midfielder Adrien Rabiot, over a summer switch.
"Coutinho's a player with a lot of experience", he said".
"He's always played well for Barca, he could play [every game] from the off."More news: Redmi Note 7: presents the first smartphone separate brand
The Spanish giants parted with £145million to prise Coutinho away from Anfield, in the same season the Reds went on to reach the Champions League final.