Barcelona are growing increasingly concerned that one of their top forwards will quit the club at the end of the season.
Lionel Messi's contract demands are said to be pushing Barca's finance team to the limit as they seek to keep the squad's wage bill below 70 per cent of revenues.
But Neymar's future has come under major scrutiny in recent weeks, with Paris Saint-Germain, Manchester United and Chelsea all monitoring the Brazil international.
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Neymar only signed a new deal last October but that doesn't appear to have stopped Europe's richest clubs from eyeing his services.
And Spanish newspaper Mundo Deportivo claim Barcelona are well aware of their rivals' intentions.
According to the report, Barca's technical director Robert Fernandez has been tasked with putting in place contingency plans should Neymar leave.
And their No 1 choice to replace the Brazil star is Messi's international team-mate Dybala.
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Messi (centre) would reportedly welcome Dybala at Barca if Neymar (left) was sold
Barcelona fear Neymar could look to leave in the summer
Juventus would reportedly ask for £103m if Barca bid for Paulo Dybala
Italian newspaper Tuttosport claim the 23-year-old could cost as much as £103million (€120m) to prise away from Juventus.
Juve director Beppe Marotta is a notoriously tough negotiator and last summer forced Manchester United to pay a world record £89m fee for Paul Pogba.
The report adds that Messi would be open to Dybala's transfer – a move that could free up funds for Messi's new contract as Dybala would likely demand less than what Neymar is currently on.