Barcelona sporting director Andoni Zubizaretta has denied that the Catalan club already have a deal in place to sign reported Chelsea and Manchester United target Neymar.
Reports in Spain in recent weeks claimed Barcelona had beaten Chelsea and Manchester United to the signature of Neymar after making a downpayment to his current employers Santos.
It has since been suggested a €10 million fee paid by Barcelona to Neymar himself had been listed in the club's annual report, but Zubizaretta has denied knowledge of this taking place.
"Neymar is Santos’ player. I do not know, I do not have a magic ball to see if he will play at Barca," Zubizaretta told Canal Plus.
"We have a lot of respect for Santos. I have not read the financial report, but I know that Neymar is Santos’ player and that’s all there is to say."
Neymar is under contract with Santos until 2014 and has maintained that he will see out his deal, although the 20-year-old could seemingly leave Brazil if his club decide to cash-in.
The young forward has frequently been linked with a move to European football ever since bursting onto the scene, with Barcelona, Chelsea and Manchester United seemingly his most serious suitors.
Chelsea are reported to have been pursuing Neymar for some time, while he has been urged by compatriot Oscar to join the Brazilian revolution at Stamford Bridge.
Manchester United, meanwhile, were linked with a deadline day swoop for Neymar in the summer transfer window as Sir Alex Ferguson strived to bring forward reinforcements to Old Trafford.