Saudi Arabian club Al Hilal have agreed a deal with Paris Saint-Germain to sign Neymar.
The Brazil international is undergoing his medical today and is expected to complete his move in the next 48 hours.
Sources close to PSG say the club are set to receive up to £86.3m for a player that cost them a world-record £200m from Barcelona in 2017.
At 31, Neymar is not considered a key player by new PSG head coach Luis Enrique and the club are open to selling the forward in order to focus on forming a younger, hungrier team.
Al Hilal have also tried to sign Lionel Messi and Kylian Mbappe this summer.
However, Messi opted to join Inter Miami, while Mbappe is set to stay at PSG.
The France captain was frozen out by the club after refusing to sign a new contract, meaning he could leave for free at the end of the season.
Mbappe insisted he would not leave PSG this summer, despite their desire to sell him, but he has now returned to first-team training after apparently indicating his commitment to the club.
PSG accepted a world-record £258m bid from Al Hilal last month but Mbappe rejected the one-year move to Saudi Arabia.
Neymar is set to be the latest high-profile player to move to Saudi Arabia this summer, joining Roberto Firmino, Jordan Henderson and Ruben Neves.