The Brazil international was reportedly a firm target for Louis van Gaal at Manchester United in 2015, with the forward's agent claiming that an offer said to be worth close to $224 million had been tabled.
Rumours have emerged in recent weeks that Jose Mourinho has made contact personally with Neymar in order to test the water before launching a new bid at the end of the season.
Although he signed a new contract at Camp Nou in October that runs until 2021, the former Santos forward has revealed that a move to England is tempting.
"It's a championship that surprises me," he said. "I like the playing style and the teams.
"I admire Manchester United, Chelsea, Arsenal, Liverpool - these are the teams that are always fighting for the title.
"And then you have top-level coaches like Mourinho and [Pep] Guardiola. These are coaches any player would like to play for.
"Who knows? I'd like to play there."
Neymar has 14 goals and 23 assists in all competitions this season.