Any deal to take Barcelona midfielder Philippe Coutinho to Manchester United would reportedly cost Liverpool millions of pounds in missed bonuses.

Coutinho joined the Spanish champions from Liverpool in a £142m deal last year, but his future has come under the spotlight following a string of underwhelming performances.

The Reds' bitter rivals Manchester United have emerged as frontrunners for the Brazilian's signature should he leave Camp Nou this summer, with Coutinho thought to be 'desperate' for the move despite his Liverpool links.

Signing the 26-year-old is expected to cost United around £110m, but The Mirror reports that it would also see Liverpool miss out on bonus payments from the deal that took Coutinho to Spain.

Liverpool earn a reported £4.2m for every 25 La Liga appearances Coutinho makes for Barcelona, and they could miss out on a further £4.2m if he does not play in another seven league games this season.

Jurgen Klopp's side could also make another £4.4m from the transfer if Barcelona win the Champions League, but that clause will no longer be valid once Coutinho leaves the club.

An exit this summer could see Liverpool miss out on a potential £17.6m overall, although they are almost certain to earn the £4.4m owed if Barcelona qualify for next season's Champions League.