Manchester United is so “loco about signing Neymar,” according to Spanish newspaper Sport, the club is willing to trigger the reported €200 million (£176 million) release clause in the Barcelona player’s contract.
Sport claimed United boss Jose Mourinho has been in regular phone contact with Neymar, trying to convince him that joining Old Trafford will allow him to “grow without having to live in Lionel Messi’s shadow” at Camp Nou.
The £176 million ($221 million) fee obliterates the previous transfer record United paid when it secured Paul Pogba for £89 million in 2016. And that’s not even the complete picture.
Neymar signed a new Barça contract last October but reports indicate that United is willing to double his salary and make the Brazil international the highest-paid player in Premier League history.
A €25 million (£21.55 million) a year contract over a four-year duration would net Neymar €100 million (£86.2 million).
United's expenditure on the left-sided attacker could therefore total €300 million (£262.2 million), making him the first quarter of a billion pound player that English football has ever seen.
But would he represent value for money?
Since the start of the 2015/2016 season, Neymar has scored 39 goals and provided 34 assists in La Liga and Champions League appearances combined.
If he replicated those numbers in his first 18 months at United, then he would effectively get paid £443,424 for each goal he scores or creates.
As a direct comparison, current Manchester United captain Wayne Rooney has been involved in 27 goals (13 goals and 14 assists) since the start of last season.
When factoring in his £13 million per year contract, Rooney has been paid £722,222 for each goal he has scored or created.
Neymar's potential wages may be twice as much as Rooney's but on recent form he has been twice as effective.