According to reports in Brazil, namely from Globo Esporte, Manchester United made a bid for Neymar which would have been the highest ever transfer fee in football.
United have apparently bid 190 million euros, or 140 million pounds, to meet Neymar's release clause. Of course, that doesn't mean that Barcelona are obliged to release Neymar from his contract, as Neymar would have to pay the clause amount himself, and that would be subject to another huge figure in taxes on top of that fee, which might take the total fee to over 200 million pounds.
As a result, United would have to persuade Barcelona to sell for a similar fee to the release clause, but not activate the release clause itself. It is said that Barcelona would normally consider such a huge offer for their player, but the transfer ban they are currently serving means they will not entertain selling Neymar at least until the ban is lifted.