The Brazilian is on the verge of shattering the current world record, with the £198m PSG are prepared to pay for the 25-year-old marking a 110 per cent rise from Paul Pogba's previous £93.25m landmark.
The fees continue on their meteoric rise, and we take a look at every record-breaking transfer since 1992.
Jean-Pierre Papin, £10m (1992)
Marseille to AC Milan
Gianluca Vialli, £12m (1992)
Sampdoria to Juventus
Gianluigi Lentini, £13m (1992)
Torino to AC Milan
Ronaldo, £13.2m (1996)
PSV to Barcelona
Alan Shearer, £15m (1996)
Blackburn to Newcastle
Ronaldo, £19.5m (1997)
Barcelona to Inter
Denilson, £21.5m (1998)
Sao Paulo to Real Betis
Christian Vieri, £32.1m (1999)
Lazio to Inter
Hernan Crespo, £35.5m (2000)
Parma to Lazio
Luis Figo, £37m (2000)
Barcelona to Real Madrid
Zinedine Zidane, £47.2m (2001)
Juventus to Real Madrid
Kaka, £59m (2009)
AC Milan to Real Madrid
Cristiano Ronaldo, £80m (2009)
Manchester United to Real Madrid
Gareth Bale, £85.3m (2013)
Tottenham to Real Madrid
Paul Pogba, £93.25m (2016)
Juventus to Manchester United
Neymar, £198m (2017)
Barcelona to PSG