Barcelona have reportedly already begun planning for a fresh attempt to sign Liverpool attacker Philippe Coutinho when the transfer window reopens in January.

The 25-year-old was subject of three mammoth bids from the La Liga outfit in the final few weeks of the summer window, but the Reds remained adamant that he was not for sale and turned down a reported top offer in excess of £135m for the Brazilian.

Barca are said to be undeterred by Liverpool's stance over the summer, however, and are now gearing up to make a new approach in January, according to Spanish daily Sport.

While publicly insisting that Coutinho was not for sale, Jurgen Klopp's side were accused by Barca sporting director Albert Soler of demanding £185m (€200m) for the player in the final throes of the transfer window.

Coutinho has not featured for Liverpool yet this season due to a back injury, although he played twice for the Brazil side during the recent international break.