Cardoner claims Neymar, who left the LaLiga champions for PSG in a world-record €222million deal two years ago, wants to leave the Parc des Princes.
Jordi Cardoner says Paris Saint-Germain star 'wants to return to Barcelona'.
The Barca vice-president has increased speculation suggesting the Brazil international could be heading back to the Camp Nou but also said 'the issue is not on the table'.
"It is correct to say that Neymar wants to return to Barcelona, but the issue is not on the table," Cardoner said, as quoted by Marca.
"It is not an operation we have addressed, so we do not know if it will come to fruition."
He added: "There are many things about his departure that I did not like, many things.
"I have heard comments that we have already signed Neymar. We have not signed anyone. We have not kept in touch with him.
"It does not surprise me that Neymar wants to come back - he and many others want to play for Barcelona.
"It has already happened with other players that have left and returned... Cesc [Fabregas], [Gerard] Pique.
"Neymar is a great player, but the circumstances of how he left also has to be evaluated if one day these hypotheses are to become reality.
"We have absorbed the will of the player to return, but we would have to study many things and change the scenarios to consider something."
Neymar has won two Ligue 1 titles and scored 34 league goals since arriving at Parc des Princes back in 2017.