Real Madrid are set to rekindle their interest in former Barcelona forward Neymar and make the Brazilian their next Galactico.

According to Don Balon, Real Madrid president, Florentino Perez is ready to take Neymar to the Bernabeu when the summer window opens. In order to fund the big-money move for the PSG superstar and remain clear of any FFP sanction, the Real Madrid president is ready to cash in on Toni Kroos.

Perez views Neymar as the ideal Galactico signing to take the team forward into the next generation. The fee, however, is reported to be upwards of €250 million, which will be a major stumbling block in any deal for Neymar, considering all the Financial Fair Play regulations that could come into effect.

Real Madrid have been unable to replicate their form from last season this time out. In Europe, they finished second to Tottenham in their group and trail La Liga leaders Barcelona by a massive 14 points, sitting fourth on the La Liga table.

Madrid’s big stars, especially the likes of Gareth Bale and Karim Benzema have seen a dip in form and fitness, while other squad players like Marco Asensio and Isco have blown hot and cold after a strong start to the campaign.

Bale and Benzema have been heavily tipped to depart the Bernabeu, with the former being constantly linked with Manchester United. With the futures of the aforementioned players already uncertain, the report by Don Balon suggests that Real Madrid would consider offers for their midfield star, Toni Kroos as well.

Since joining Real Madrid from Bayern Munich in 2014, Kroos has established himself along with Luka Modric and Casemiro at the heart of the Real Madrid midfield and has since won the Champions league crown twice, consecutively.

Last season, however, Kroos played a key role as Madrid captured the La Liga and Champions League double, although his form has suffered somewhat this season. It is expected that Florentino Perez will make significant changes to the at the disposal of Zinedine Zidane, who is drawing up a list of summer targets to take the team into the next generation.

It is believed that Kroos will fetch a good price in the market and Real Madrid will listen to offers of €100 million or more for the 27-year-old.  This fee would then be used as part of the deal to fund the Neymar transfer.

Neymar, who joined Barcelona in 2013 from Santos FC, was subject of heavy interest from a number of clubs including Madrid. After winning two La Liga crowns and the Champions League, Neymar decided to leave Barcelona as PSG readily paid the massive €222 million release clause in his contract.

It has only taken a few months for speculation about the Brazilian’s future to rise again and Real Madrid are considered front-runners if he becomes available. Neymar has been enjoying his football in Paris, forming a lethal partnership with fellow new signing Kylian Mbappe and Uruguayan striker Edinson Cavani.

If Real Madrid table a bid for Neymar next summer, they would need to sell a number of their stars to fund such a move and play by the rules of the FFP. It is still unsure if PSG will give the final nod for such a transfer to go through though, as Neymar’s contract does not have a release clause attached to it.

Thus, the club’s stance would need to be softened for Real Madrid to stand a chance of signing the player. In the end though, if the player desires to leave, then another transfer of the magnitude of Neymar’s deal from Barcelona to PSG is quite a possibility.