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Liverpool have rejected an improved offer of 100million Euros from Barcelona for Philippe Coutinho.

The Catalan giants finally tabled a second bid of £90.4million some three weeks after their initial package worth £72million was rejected.

Barcelona believed the mammoth offer would convince Liverpool to give in and negotiate a deal for the Brazil international.

However, Anfield officials have reiterated to the La Liga outfit that Coutinho is not for sale during the current window at any price.

Liverpool have told Barca they will be wasting their time if they come back in with a third offer and are adamant that Coutinho will not be Neymar's replacement at the Camp Nou.

Jurgen Klopp is desperate to keep hold of Coutinho and owners Fenway Sports Group have reassured him that the 25-year-old, who only signed a new five-year contract in January, will be staying put.

Coutinho wants to sign for Barca but has so far shown no signs of agitating for a move.

He has been undergoing treatment for a back injury which threatens to rule him out of Saturday's opening Premier League game at Watford.