Paris Saint-Germain forward Neymar is close to agreeing personal terms with Al Hilal and completing a move to the Saudi Pro League, sources have told ESPN.

PSG want 80 million ($88m) for the 31-year-old but negotiations between the clubs are progressing well.

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Sources added that Neymar is set to earn 100m a year and sign a two-year deal at Al Hilal where he would potentially link up with Kalidou Koulibaly, Rúben Neves and Sergej Milinkovic-Savic

The Brazil international was left out of PSG's squad for their opening Ligue 1 fixture of the season on Saturday, a goalless draw against Lorient, amid reports of a move away from the club.

A return to Barcelona has been mooted with Barca captain Sergi Roberto even saying he had discussed the topic with Neymar.

ESPN reported earlier this week that Neymar is keen to rejoin Barcelona this summer but there is an internal debate at the club around the forward's signing, with some arguing in favour of the move and others -- including coach Xavi Hernandez -- believing he would not fit into this Barca team.

The chances of a move happening are remote, however, because of the club's financial problems and Xavi's opposition to his return.

Sources told ESPN that PSG, who signed forward Ousmane Dembélé from Barca on Saturday, would be happy for Neymar to leave.

Since moving to France in 2017, Neymar has won five Ligue 1 titles and 13 domestic honours in total as well as finishing runner-up in the 2020 Champions League final.