Barcelona are ready to pay £140 million to break Liverpool’s resolve to keep Philippe Coutinho as the January push to secure the Brazilian begins.

The Spanish side hope an initial payment of £105 million, with a £35 million in add-ons based on appearances and success at the Nou Camp, will make Coutinho the third most expensive footballer in history behind Paris Saint Germain duo Neymar and Kylian Mbappe.

Liverpool do not want to sell the 25-year-old and are making strenuous efforts to keep him. Despite ongoing talks, the player remains intent on heading to the Nou Camp in January.

Liverpool are not chasing replacements at this stage - they have made no contact with Monaco regarding summer target Thomas Lemar - and are focusing on convincing Coutinho he can achieve Champions League ambitions at Anfield in 2018. At the moment, they are not succeeding in persuading him.

Manager Jurgen Klopp has again refused to guarantee Coutinho will stay. He did insist, however, the transfer saga will not cast a shadow over Liverpool’s upcoming games.

Coutinho and Mohamed Salah will be notable absentees in Friday’s FA Cup Third Round with Everton, both injured.