Barcelona are preparing to make a final, fourth bid worth an overall £138m to sign Philippe Coutinho from Liverpool this summer.
Sky Sports report that the new offer will comprise of a mammoth £101m up-front payment, plus an additional £37m in bonuses. The report comes despite talk this week that Barca had given up their chase of the Brazilian international after seeing three previous offers rejected by the Merseyside club.
Liverpool have remained adamant over the past couple of weeks that they would not sell the 25-year-old for any price, though matters have turned frosty at Anfield given Coutinho has since handed in a transfer request in an attempt to force through the move.
The Reds have yet to change their stance, though it is not yet certain how Liverpool will approach the matter if a new offer does come in. There is a will on the player's part to leave England, with a source telling Sky Sports that Coutinho "has never been more determined to leave Liverpool", but manager Jurgen Klopp insisted on Tuesday that nothing had changed.
Klopp insisted that the relationship he held with the player was still a good one ahead of the club's Champions League qualifier against Hoffenheim, though he did also confirm that the "ill" Coutinho would miss out on the game as speculation continues over his next move.
The German manager said: "Of course, everything is O.K. between me and him. Absolutely. 100 percent. I never give any comment to whatever's written or said but it's 100 percent clear that nothing's changed.
"I said already, my English is not good enough to give five different answers and always the same question, so nothing changed."
Liverpool lead Hoffenheim 2-1 going into Wednesday night's second leg at Anfield, and will now be looking to secure a place in Thursday's group stage draw by avoiding defeat.