Manchester United’s executive vice-chairman, Ed Woodward, turned down the possibility of swapping Paul Pogba and Neymar, reports The UK Independent.
The Ligue 1 champions approached United about a proposed swap deal but Woodward rejected the idea.
Both Pogba and Neymar are reportedly seeking a move away from their respective clubs.
Pogba has also been linked with Real Madrid and a return to Juventus.
The France midfielder looks set to leave Old Trafford just three years after his £89million move from the Serie A champions.
Neymar is more likely to also return to Barcelona only two years after he left in a world-record £200m move.
The Brazilian superstar is believed to have accepted all the conditions listed by the La Liga giants.