The Athletic says Barcelona are in dialogue with Santos signing Neymar's agent Pini Zahavi about a return. Neymar has a deal with Santos to mid-year.
Zahavi has a very good relationship with president Joan Laporta and also represents Robert Lewandowski and coach Hansi Flick.
In recent days, there have also been reports that Messi, 37, could return to Catalonia.
And La Liga president Tebas believes Messi's return is more likely than Neymar's.
"I think Messi wants to go back to Barcelona. He spent many years there. I'm pretty sure Messi will come back. Maybe as a player, but I can also see him returning in another role," he told GiveMeSport.
"Messi and Barcelona go hand in hand. His brand, and Barcelona's brand, are in many ways one and the same. He is in love with the club. Neymar is a different story. I don't think he will ever return to Barcelona. I'm pretty sure of that."