Paris St-Germain have agreed a deal to sell Brazil forward Neymar to Saudi Pro League side Al-Hilal for about 90m euros (£77.6m) plus add-ons.
The transfer is subject to the 31-year-old completing a medical and all necessary paperwork.
Neymar, who joined PSG for a world-record fee of £200m in 2017, was left out of their squad for the Ligue 1 draw against Lorient on Saturday.
He was not part of coach Luis Enrique’s plans for the new season.
His exit also fits PSG’s strategy of moving away from the ‘Galacticos’ era of signing high-profile players for big fees and significant wages, with Lionel Messi also leaving the club earlier this summer.
Neymar was understood to be earning in the region of 25m euros (£21.6m) annually at the French side.
He will reportedly be paid 150m euros (£129.2m) a year in Saudi Arabia – six times the amount he earned at PSG.
The Brazilian made 173 appearances for PSG, helping the club win 13 trophies, including five Ligue 1 titles, as well as reaching the 2020 Champions League final.
However, his time in the French capital has also been hampered by a number of ankle injuries.
