Barcelona are desperate to keep Neymar but cannot stop PSG if they trigger his £196 million release clause.
Neymar is receptive to the deal and reports in France today claim a move could be wrapped up within a week.
But Spanish newspaper Mundo Deportivo claim the deal could be complicated by how PSG pay for the player.
According to the report, PSG have two options when signing Neymar.
The first is to trigger his £196m (€220m) release clause and then pay taxes on the deal that could take it up to £268m (€300m).
But Mundo Deportivo claim another option is to pay the clause and throw a player into the deal, in order to mitigate the tax expenditure.
And Barca have Di Maria as their top choice of player should PSG offer one of their stars to the Nou Camp side.
It is claimed Barca want one of Di Maria, Julian Draxler, Adrien Rabiot or Marco Verratti.
PSG have already refused to do business over Verratti, while Rabiot is supposedly too young to be considered sellable.
PSG also want to keep hold of Draxler but are receptive to offloading Di Maria.
The report claims contact has been made with the former Real Madrid and Manchester United playmaker.
Di Maria endured an indifferent season at the Parc des Princes last term and the Argentine is open to seeing what Barca can offer.
The 29-year-old is supposedly enthusiastic about the prospect of playing alongside Luis Suarez and compatriot Lionel Messi at the Nou Camp.
Source: Daily Express