The Real Madrid president feels he made a huge error when he let the Brazilian sign for Barca three years ago and now wants to make amends for his mistake.
In order to sign Neymar, though, he would have to pay the player’s release clause, which is currently €190 million.
Sport claim this is a fact Madrid have accepted - as they did when they signed Luis Figo - while they are also prepared to pay the player himself €35 million a season over a five-year deal - more than double what he currently earns at Camp Nou.
Neymar is currently in the early stages of talks to sign a new contract with Barca and Luis Enrique said on Tuesday he expects an agreement to eventually be reached.
That would presumably see the forward’s wages and buy-out fee increase dramatically.
However, until the new terms are signed, Perez is not going to give up on the man he believes will serve as the perfect replacement for Ronaldo, who turns 31 next month.