Barcelona are growing increasingly concerned that one of their top forwards will quit the club at the end of the season.
Lionel Messi's contract demands are said to be pushing Barca's finance team to the limit as they seek to keep the squad's wage bill below 70 per cent of revenues.
But Neymar's future has come under major scrutiny in recent weeks, with Paris Saint - Germain, Manchester United and Chelsea all monitoring the Brazil international.
Neymar only signed a new deal last October but that doesn't appear to have stopped Europe's richest clubs from eyeing his services.
And Spanish newspaper Mundo Deportivo claim Barcelona are well aware of their rivals' intentions.
According to the report, Barca's technical director Robert Fernandez has been tasked with putting in place contingency plans should Neymar leave.
And their No 1 choice to replace the Brazil star is Messi's international team - mate Dybala.