Barcelona president Josep Bartomeu has said the club will not sell Neymar after the Brazil international was linked with a world-record move to Paris Saint-Germain.
The French side were reportedly interested in signing the 25-year-old forward but Bartomeu told the Associated Press: "He is not on the market."
"He has a contract for the coming four years and, of course, we count on him. He's part of our team. He's part of this trident.
The Barcelona president also told AP that if a club bought the striker they would be breaking UEFA's financial fair play rules.
Sky Sports News understands the buyout clause is around £196m but the Associated Press say it could be as much as £224m.
Bartomeu added: "These clauses are impossible to activate, if you want to comply with the financial fair play. If someone doesn't want to comply, then, of course, it can be activated."
Neymar joined Barcelona for the 2013-14 season, and last October the club announced a three-year contract extension until 2021.
He won the Champions League in 2015 and has won two La Liga titles since signing for them.