Hard pass.
The guy has played a total of only 80 games in 2 and a half years, in his prime, for PSG. He's too injury-prone. Him coming to Barcelona won't suddenly just stop his injuries. When fit he's a great player, but we all know damn well he isn't going to be completely fit. So us potentially spending 150m euros on an injury-prone player just doesn't make any sense. We've already done it with Dembele.
PSG are so desperate to get rid of him.... but they won't be willing to take a big hit on selling him, especially to a team they don't like. Their egos won't allow them to take a big loss on him. They'll make us sweat and they'll play hard ball. They know they're in no position to ask for 150m plus. Heck, they're in no position to ask for more than 120m. He's injury-prone, he causes problems with the board, skips training when he doesn't get his own way, he's 28, and I don't think he's been looking after his body all that well since he joined PSG. PSG knows his move there has been a complete disaster.
Neymar is a complete liability. The only reason we would get him back would be for marketing and to keep Messi happy.