With Neymar set to join French side PSG, Barcelona is looking to bring in big names to fill the void, one such is Liverpool’s samba star, Philippe Coutinho. The Spanish side tried to sign Coutinho last month but the 71 million offer was rebuffed and their latest attempt of 89.3 million was also turned down. Liverpool is determined to retain the service of one of their most influential performers.

Jurgen Klopp has reiterated on several occasions that Liverpool has absolutely no intention of cashing in on Coutinho, who was handed the captain's armband for a 3-0 pre-season friendly victory over Hertha Berlin at the weekend.

"If you say he is not available to be sold, where is the interpretation? The word 'not' means there is no interpretation. There is nothing new."

However, Spanish publication Mundo Deportivo claim Liverpool do have a valuation they would consider doing business at - a staggering £107m - that would make Coutinho the most expensive player in the world.

The report suggests Coutinho and his agent are working to convince Liverpool to let him leave but the Reds are playing hardball.