Manchester United have been linked with a surprise move for Neymar by a number of Spanish outlets in recent weeks.
However, Don Balon have made an outrageous claim that the Brazilian will only move to Old Trafford if they complete two blockbuster singings.
The first player which is touted for a move is Tottenham's Harry Kane.
Neymar apparently likes the England international's work rate and he thinks they would make a good partnership as he is seen as a similar player to Luis Suarez.
Don Balon add that United would also have to capture Barcelona defender Samuel Umtiti, who has a release clause of €60million (£53m).
The Red Devils are expected to invest heavily in their squad this summer in a bid to challenge for the Premier League title next season.
Jose Mourinho's side suffered a shock 1-0 defeat to West Brom on Sunday which handed Manchester City the championship.
If United can capture Neymar next season then they would have enough attacking talent to pierce even the fiercest defence.
But there are a number of flaws in Don Balon's claim as Kane's arrival would clash with current striker Romelu Lukaku.
Tottenham are also very reluctant to sell the forward, and they would especially not want to let him go to a Premier League rival.
Umtiti could leave Barcelona at the end of the season, although the Catalan club are keen to hand the defender a new deal to rid the cheap buy-out clause.