Barcelona will have to pay £145million to prise Philippe Coutinho from Liverpool.

The fee would be the biggest for a player who did not have a release clause in his contract.

Neymar moved from Barcelona to Paris Saint-Germain for £198m last summer after the French giants activated the Brazilian’s release clause.

Philippe Coutinho is in line to leave Liverpool for Barcelona in a £145million transfer deal

Liverpool and Jurgen Klopp are resigned to losing Brazil star Coutinho to Barcelona

Liverpool’s squad jetted off to Dubai on Friday night for a training camp without the Brazilian playmaker.

And Barcelona are preparing the record bid — which includes guaranteed add-ons — for a player Liverpool are resigned to losing.

The deal would secure a staggering profit for the Anfield club, who bought Coutinho from Inter Milan for £8.5m in 2013.

Liverpool bought Virgil van Dijk for £75m but do not need to balance the books

Manager Jurgen Klopp was adamant last summer that Coutinho would not be allowed to leave Merseyside and rejected a number of bids which went as high as £114m.

Liverpool owners Fenway Sports Group took the unusual step of releasing a statement declaring that the player would not be sold in that transfer window.

However, Liverpool’s stance has now softened, with Klopp refusing to rule out Coutinho’s departure when asked about the situation this week.

Coutinho is set to be reunited with former Liverpool team-mate Luis Suarez at Barcelona

Liverpool spent a world-record fee for a defender recently when they signed Virgil van Dijk from Southampton for £75m but do not need to balance the books.

At Barcelona, Coutinho would not only link up with Argentina legend Lionel Messi, but also Luis Suarez, who Liverpool sold to the five-times European champions for £75m in 2014.

Suarez won the Champions League in his first season, beating Juventus 3-1 in the final, in which he scored to seal a club treble.

The Uruguayan ended his first campaign with 25 goals and, along with Messi and Neymar in the attack dubbed ‘MSN’, scored 122 goals.