The Brazilian quit Barcelona to join the French side two years ago in a world-record deal worth £198m.
Neymar has excelled on a personal level, scoring 51 goals during an injury-hit spell.
But PSG have struggled in the Champions League and Neymar has made it clear he wants to leave.
The 27-year-old has been heavily linked with a return to Barca but they may struggle to raise the funds following the £107m signing of Antoine Griezmann.
Reports have suggested the Catalan side have offered PSG a swap deal involving Ivan Rakitic and Philippe Coutinho.
But the Ligue 1 champions are looking to make a profit on the fee they paid.
Barca are not the only side that could look to rescue Neymar.
According to Spanish publication Mundo Deportivo, the former Santos star has looked at the possibility of joining Real Madrid, Bayern Munich, Juventus and United.
“Neymar can leave PSG, if there is an offer that suits everyone.”
PSG sporting director Leonardo
However, the report claims he has ruled out a switch to Old Trafford.
Neymar is only interested in joining a team playing in the Champions League.
PSG are willing to sell but sporting director Leonardo has made it clear they’ll only listen to sensible offers.
“One thing is concrete today, he still has three years of contract with us,” he told La Parisien.
“And since we have not received an offer, we cannot discuss anything.
“Neymar can leave PSG, if there is an offer that suits everyone.
“But to date, we do not know if anyone wants to buy him, or at what price. All this is not done in a day, that’s for sure.
“PSG wants to rely on players who want to stay and build something big. We do not need players who would do a favour at the club by staying here.”