Barcelona are to make one final attempt to sign Brazilian playmaker Philippe Coutinho from Liverpool by tabling a £137m bid, according to a report.
The Catalan club have already had two offers knocked back by the Reds, the latest of which is thought to be worth around £90m with add-ons.
Liverpool's Fenway Sports Group owners have categorically ruled out selling their prized asset, while boss Jurgen Klopp is also confident of keeping Coutinho at Anfield come the end of the summer window, despite the attacker supposedly handing in a transfer request on Friday.
Fresh reports in the British press suggest that Barca have not yet given up hope of landing the 25-year-old, however, with The Times reporting that they will return with a much-improved offer in the coming days which will seriously test Liverpool's resolve.
Coutinho, currently on the sidelines with a minor back problem, played a direct part in 20 Premier League goals last season.