Barcelona are reportedly refusing to give up on their pursuit of Liverpool star Philippe Coutinho as they prepare a fourth bid.

The Catalan giants have been knocked back so far by the Reds, who have reiterated numerous times that the Brazilian is not for sale.

It is believed that the Merseyside outfit have turned down offers worth £72m, £80m and £113m, which led to reports that the European heavyweights have walked away from a deal.

It was rumoured that Coutinho and his representatives were willing to accept defeat and hold clear-the-air talks with Liverpool, but it seems that the transfer saga is far from over.

According to Sky Sports News, the 25-year-old has "never been more determined" to leave Liverpool, and Barcelona have no intention of backing down.

The broadcaster claims that the Spanish outfit will offer £101m up front, with £37m in bonuses, which are believed to be Champions League-related and easily achievable.

Coutinho has not played for Liverpool yet this season due to a back injury and illness.