Liverpool boss Jurgen Klopp has reportedly already set his sights on West Ham United playmaker Manuel Lanzini as a direct replacement for Barcelona-bound Philippe Coutinho.
The Brazil international is expected to become the Catalan giants' marquee signing of 2018, possibly as soon as next week when the clubs reopen discussions.
Klopp is to instantly reinvest the money back into his team, however, and The Sun claims that Lanzini - valued at around the £40m mark - will be the first to arrive.
Lanzini, who only set the Hammers back £10m to sign from Al Jazira, has played a direct part in five Premier League goals in his 14 appearances this term.
Schalke 04 midfielder Leon Goretzka and Thomas Lemar of Monaco are other possible options for Liverpool ahead of the winter transfer window.