Santos have already rejected bids of around £30million for the 19-year-old, who is being tracked by Chelsea and Barcelona.
But it now appears Real Madrid are leading the race for the youngster.
Neymar’s agent Wagner Ribeiro told Spanish newspaper MARCA: “What if it means going to sign for Madrid? In football anything is possible.”
Ribeiro said in The Sun: “Last year Santos received an offer of £32m from Chelsea and it was rejected. Now he would not leave for less than £41m.
“Neymar is like Messi. Soon he will be the best in the world because he is a player unlike any other. He is just 19 but all the big clubs are following him.”