Neymar wants to return to Barcelona from Paris St-Germain, according to the Spanish club's vice-president Jordi Cardoner.
The 27-year-old Brazilian forward left La Liga for PSG in 2017 for a world record fee of £200m.
Neymar has been linked with a return to Spain on several occasions, and one of Barca's top officials believes he would come back to the club he moved to from Brazil in 2013.
Cardoner told El Mundo: "The correct thing is to say that Neymar wants to return to Barcelona, but I do not agree that Barcelona worry about signing Neymar.
"This issue is not on the table. I did not like them, many things to solve, we have to change the scenarios, there are uncertain comments that we have signed Neymar, we have not signed anyone, we have not kept in touch with him, he and many want to play for Barcelona.
"It does not surprise me that Neymar wants to come back, it has already happened before with others and sometimes they have returned - Cesc [Fabregas], [Gerard] Pique.
"I understand that any player has the goal of coming to Barcelona, where the best players in history have been. All players can be willing to come and want to play, but we have to have a balanced budget."
Barcelona have sold more than £50m worth of talent in the last few days with goalkeeper Jasper Cillessen leaving for Valencia and Andre Gomes completing a permanent move to Everton.
Follow the Summer Transfer Window on Sky Sports
From July 1st, Sky Sports News will be the home to three new shows dedicated to bringing you the very latest news from this summer's transfer market.
Start your day with Good Morning Transfers at 9am as our team of reporters and pundits bring you the latest news and insight. Transfer Talk then follows at midday delivering the biggest stories that matter to you. And join us at 7pm for the definitive round up of the day's news with The Transfer Show.
And as well as tuning into Sky Sports News, don't miss a thing with our dedicated Transfer Centre blog.
There's also the Transfer Talk Podcast, the daily UK, Regional and European Paper Talk, plus features across skysports.com and the Sky Sports app.