Liverpool will reportedly turn down Barcelona's fourth bid for Philippe Coutinho as they maintain their stance that the playmaker is not for sale.
So far, the Reds' resilience has not wavered having rejected three offers, thought to be worth £72m, £80m and £113m from the Catalan giants.
Despite Coutinho handing in a transfer request, the Anfield club reportedly informed Barcelona that they do not want any more contact from them after rebuffing a third offer, said to include unrealistic add-ons.
The warning has not stopped the La Liga club, though, as rumours have emerged that they intend to table a fourth offer worth £138m, which would include £101m cash and £37m in bonuses.
According to The Mirror, Liverpool officials believe that the Spanish club do not have the funds to pay a huge fee up front, even though they recently sold Neymar to Paris Saint-Germain for a world-record £198m.
The report adds that Coutinho has his heart set on a move to Barcelona, but is beginning to accept that he will not get his wish before the transfer window shuts in eight days' time.
The Brazilian is not expected to return to action until after the international break due to a back injury and illness.
