Kurt/Kirk Cousins can eat his heart out. PSG (Paris's top soccer team, historically the top soccer team in France) has reportedly offered euro 222M (note: I don't know how to type the funny euro E) to Barcelona for Neymar. WOW.
Want a comparison? MLS's TOTAL salaries for this year is US$200M -- so, that's one player being bought for the entire MLS league (24 or so teams). Of course, if Neymar was alone on the pitch against the entire MLS league...he'd probably win. Or at least draw. So, that's fair.
This is rumored b/c it's not finalized. But still... And while that is not cash to Neymar, I believe his salary is supposed to reflect the transfer amount, so it would be the richest soccer contract in history.
Previous top transfer fee was, IIRC, 140M euros for Gareth Bale (Real Madrid paid Tottenham).