The Blaugrana side will make one more attempt to sign the wantaway Brazilian ace, with the offer being handed to PSG execs in written form.

Barcelona seems determined to sign Neymar before the end of the summer transfer window, but PSG and their own players are not willing to make it easy for them.

The Catalan club wants to make a statement by signing the footballer back from Les Parisiens, but the French side has not changed their stance on this matter. A cash-plus-player deal is in the works, with Barcelona urged to offer at least $120M, plus one or two players.

Earlier today, Barcelona was reportedly preparing the last offer to try and lure the player back to Camp Nou. According to a report by Marca, Los culés are preparing a bid that would include a $120M fee, plus either one or two of the following players: Ivan Rakitic, Ousmane Dembelé and Nelson Semedo. Initially, Neymar would arrive to the Spanish city on loan, with a buyout clause included in the deal.

The report by Marca adds that this offer will be handed to Nasser Al-Khelaifi in written form, so there is no doubt on the team's intentions to sign Neymar.

Unfortunately for Los Blaugranas, their players are not ready to be included in such a deal. Marca reports that neither Ivan Rakitic nor Nelson Semedo want to be included in such a deal, leaving no option to the Catalan club but to negotiate a cash transfer.

Rakitic has been adamant about his desire to stay, while Nelson Semedo is reportedly upset with the club for failing to let him join Atlético weeks ago. Now, with time running out, Barcelona's change of heart has motivated the Portuguese right back to take a stance and rule out any transfer.

Added to that, Ousmane Dembelé has picked up a thigh injury during today's training session, which rules out the possibility of including him in any deal. 

Only time will tell if Neymar will end up returning to the Spanish top-flight, but judging by how things look, the possibility of watching him play in Barcelona's checkered jersey seems like a long-shot for now.