Paris St-Germain have agreed a deal to sell Brazil forward Neymar to Saudi Pro League side Al-Hilal for about 90m euros (£77.6m) plus add-ons.
The transfer is subject to the 31-year-old completing a medical and all necessary paperwork.
Neymar, who joined PSG for a world-record fee of £200m in 2017, was left out of their squad for the Ligue 1 draw against Lorient on Saturday.
He was not part of coach Luis Enrique’s plans for the new season.
Neymar was understood to be earning in the region of 25m euros (£21.6m) annually at the French side.
He will reportedly be paid 150m euros (£129.2m) a year in Saudi Arabia – six times the amount he earned at PSG.
The Brazilian made 173 appearances for PSG, helping the club win 13 trophies, including five Ligue 1 titles, as well as reaching the 2020 Champions League final.
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However, his time in the French capital has also been hampered by a number of ankle injuries.
The former Barcelona player had surgery in March that caused him to miss the rest of the season and he only resumed training in July.
Madrid Sign Kepa Loan
Real Madrid have signed Spain goalkeeper Kepa Arrizabalaga from Chelsea on a season-long loan.
The 28-year-old will cover for Madrid’s regular number one Thibaut Courtois, who will miss most of the season with an anterior cruciate ligament injury.
Kepa has made 163 appearances for Chelsea since joining from Athletic Bilbao for £71m in August 2018 – the highest fee ever paid for a goalkeeper.
He faced competition at the Blues from summer signing Robert Sanchez.
Fellow Spaniard Sanchez, a £25m arrival from Brighton, started Sunday’s Premier League opener against Liverpool.
Chelsea sold Senegal international goalkeeper Edouard Mendy to Saudi Pro League side Al-Ahli earlier this summer.
Kepa’s exit leaves 31-year-old Marcus Bettinelli as the only other senior goalkeeper in their squad, alongside 20-year-old Lucas Bergstrom and 19-year-old Eddie Beach.
Real Madrid opened their campaign with a 2-0 win at Athletic Bilbao on Saturday, with England midfielder Jude Bellingham, an £88.5m summer arrival from Borussia Dortmund, among the scorers.
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