Barcelona have been negotiating with the French champions over the last week, but it is understood the player's first preference is the Bernabeu, and his attitude has softened in the last 48 hours.
Whereas he was previously "desperate" to leave, that stance has changed, and sources say it is not down to the difficulty of negotiations.
Barcelona have until Monday evening to complete the deal, although there is a tentative fear that Madrid could yet come in over the weekend.
Neymar and his entourage have nevertheless signalled to PSG that, if nothing happens, he is willing to change approach and work with the club.
The European transfer window shuts on Monday September 2nd.
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