Liverpool will be unable to sign AC Milan winger Suso in January unless they pay an extortionate fee, Gazzetta dello Sport have revealed.

The Reds had been linked with a winter move for the 24-year-old, who departed Merseyside for Italy in 2015.

Liverpool are reportedly willing to meet Suso's €40m release clause as they look to fill the gap left by Philippe Coutinho's exit to Barcelona.

The clause, however, can only be activated in the summer, and Milan are reluctant to sell one of  their key players.

The Rossonerireleased a statement on the club's official website insisting that they have no intention of willingly selling Suso.

"Milan were very clear with Suso in the summer: We're not selling you even for €80m," it read.

"That was how the Spanish champion was convinced in September to sign a new contract in what was a very important operation for Milan.

"All the Rossoneri players mentioned today and these days as potential transfer targets are absolutely part of the project, from [Lucas] Biglia to [Nikola] Kalinic and [Manuel] Locatelli."

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Suso has scored five goals in 18 Serie A appearances for Milan so far this season, and also found the net in both the Europa League and Coppa Italia.

His form earned him a first cap for the Spanish national team in November last year in a 3-3 draw against Russia.