The Blues were heavily linked with the Brazil international in January, but a transfer did not materialise.

However, this has not ended the speculation, and Le Parisien claim that a fresh move could be made soon.

The 31-year-old has two years left on his contract with the option for another year, but PSG are willing to sell.

They are likely to demand between €55-60 million for him, but it is unclear Neymar can be convinced to leave.

Neymar was in superb form for Les Parisiens in the recent season. He contributed 18 goals and 17 assists.

He would be a fantastic acquisition for the Blues, but bringing him to Stamford Bridge seems a tough task.

He is currently on a staggering salary of £930,000-a-week which could have a huge impact on their wage bill.

At present, Manchester City's Kevin De Bruyne is the highest-paid player in the Premier League at £400,000 weekly.

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