The capital club are ready to make the Brazil star the highest paid player in football
Real Madrid are prepared to offer €350 million (£302m/$393m) to sign Paris Saint-Germain star Neymar, according to Sport.
Neymar would receive a contract that pays him €45m per season, giving him a higher wage than even former team-mate Lionel Messi.
Madrid believe Neymar is a more obtainable target than Kylian Mbappe, as the France star does not wish to leave his home country.