The heir to Messi's throne - why Barcelona are right to break the bank for Neymar

The European champions are preparing a new contract amid interest from Manchester United and still see him as the long-term successor to their talisman It is one of the more surprising stories of this transfer window. Manchester United's attempts to sign Neymar never looked likely to bear fruit, but Barcelona have acted quickly to tie down the player they still see as the heir to Lionel Messi's throne - and they are right to break the bank for the brilliant Brazilian. Neymar took time to adapt after his move from Santos in the summer of 2013 and has had to bulk up physically to meet the challenge of playing in Europe. His debut campaign at Camp Nou showed signs of his immense potential, but it was in his second season that he really established himself. With Ivan Rakitic in midfield and Luis Suarez alongside him, Neymar took his game to a new level and scored 39 goals in 51 appearances as Luis Enrique's side claimed the treble of Liga, Copa del Rey and Champions League titles in 2014-15. And Barca's stuttering start to the new season has highlighted his importance: without Neymar, the Catalans needed extra-time to beat Sevilla in the Uefa Super Cup, lost over two legs to Athletic in the Spanish Supercopa and narrowly beat the Basques in La Liga on Sunday. Absent after suffering a bout of mumps, Neymar is now ready to return. But Barca have had to put up with unwanted speculation linking the Brazilian with a world record move to United after the Old Trafford outfit made an enquiry amid talks over Pedro. Neymar is happy at Camp Nou and never looked to leave, but believes he deserves a new contract after his fantastic form last season. And to keep the 23-year-old content, Barca have told the former Santos forward that he will be rewarded with improved terms and an extended deal in the coming weeks. Barca signed Neymar in 2013 with two major objectives in mind - on and off the pitch: they saw the forward as a player who could boost their brand in the Brazilian market in terms of shirt sales, sponsorship contracts and merchandising - and as a long-term successor to Messi. The Argentine is still only 28 and looks set to star for the Catalan outfit for many years to come, especially now he has put his injury problems from 2013 and early 2014 behind him after losing weight and reaching peak fitness to play probably his finest football for Barca in the second half of last season. However, he cannot go on forever and Neymar - who is five years younger - is seen by Barca as Messi's natural heir in years to come - even if he is unlikely to reach the spectacular standards set by the Rosario-born forward over the last few seasons. Neymar has had his problems at Barca, of course. Embroiled in the controversy surrounding his transfer and the court case faced by the club for alleged tax evasion in his signing from Santos, the 23-year-old has endured some trying times since swapping Brazil's Serie A for La Liga, but has matured magnificently at Camp Nou. Having overcome all of that and blossomed beautifully following a period of adaptation in European football, Barca believe the best is yet to come and are unconcerned by some of his off-pitch problems - such as his four-match ban at the Copa America for violent conduct and insulting a referee. At Camp Nou, it is seen as part of the learning process and the club are keen to protect their player from the type of persistent provocation he received in Chile earlier in the summer. Initial fears of a rivalry with Messi have not materialised either. Former Barca forward and coach Johan Cruyff famously warned that the team may encounter troubles with "two captains on the same ship", but the pair have developed a remarkable rapport on the pitch and a fabulous friendship off it. There is more to come, too. The 'MSN' (Messi, Suarez, Neymar) trident hit 122 goals for Barca in 2014-15 - and that with Suarez suspended for the first two months of the campaign. This time around, the trio can score even more as Luis Enrique's side aim for further highs in his second season. With the Ballon d'Or almost certain to be reclaimed by Messi in January, Neymar will be aiming for the podium along with Suarez and Real Madrid's Cristiano Ronaldo, who has won the individual trophy for the past two years. And at 23, he can go on to become the second-best player in the world behind Messi in the years to come - particularly as he is seven years younger (to the day - they were both born on February 5) than the Portuguese. Neymar's new contract will make him the best-paid player at Barca behind Messi as well. And with a brilliant career still ahead of him plus a huge resale value for years to come, the club believe the Brazilian is still worth the significant investment. If he continues to develop and improve as he did last year, it is unquestionably the correct call.