There’s no question that the rhetoric has changed.

Last summer Liverpool were unequivocal that Philippe Coutinho was going nowhere.

From Fenway Sports Group’s statement that “no offers would be considered” to Jurgen Klopp declaring that “you couldn’t put a price” on the Brazil international.

Despite Barcelona’s refusal to take no for an answer and Coutinho stamping his feet and putting in a transfer request, Liverpool stood firm. Three offers, the final one a headline-grabbing bid of £118million when you included the hefty add-ons, were all instantly rejected.

Coutinho stayed put and knuckled down like Klopp knew he would. But the saga was never over and now it’s been re-ignited with the January window on the horizon.

Reports in Spain suggesting a £128million deal has already been struck should be taken with a pinch of salt. The same outlets had the 25-year-old down for an unveiling at the Camp Nou back in August.

But there’s no doubt that Barca’s desire to sign Anfield’s little magician remains as strong as ever and Coutinho’s longing to join the Catalan giants is unwavering.

Show Player

Rather than dismiss a potential sale out of hand, Liverpool have been non-committal.

“I don’t have a crystal ball,” said CEO Peter Moore on Friday. “Maybe ask Jurgen when you see him later.”

Klopp, who earlier in the week said he was neither sure nor unsure that Coutinho would stay at Liverpool for the rest of the season, added: “Nobody came to me so far and said: ‘Phil will be away in January’.”

The reality is; it’s a question of when not if Coutinho heads to Spain.

Timing was everything last summer. Liverpool’s hierarchy knew that justifying the sale of Coutinho in August - on the cusp of the new season and with Liverpool returning to the Champions League would have been impossible. He had only signed a new five-year deal a few months earlier.

The Reds simply wouldn’t have been able to recruit a suitable replacement at that stage of the window and would have stood accused of showing a lack of ambition.

(Image: Stu Forster/Getty Images)

Klopp was fully on board with that decision but don’t expect him to make a habit of keeping players who declare that they would rather be elsewhere.

Now an offer in the region of £120million would certainly be given more consideration, whether that arrives in January or June.

Not only have Liverpool had time to prepare themselves for such an eventuality but this season has shown that while Coutinho remains massively influential, he’s not in a class of his own in Klopp’s squad. Mo Salah, Sadio Mane and Roberto Firmino are arguably even more important to the manager.

Common sense would suggest that all parties decide to wait until next summer to do business. With Liverpool in the last 16 of the Champions League, he should want to stick around as he wouldn’t be eligible to play for Barca in the knockout stages.

But if it does happen in January, Liverpool will need to have something special up their sleeve - namely Virgil van Dijk, Naby Keita or preferably both.

Bolstering the backline is undoubtedly the priority and the Reds will move swiftly if Southampton soften their stance on Van Dijk. The Dutch centre-back remains desperate to play for Klopp.

RB Leipzig’s exit from the Champions League sparked renewed talk of Keita’s move to Anfield being brought forward from next summer but that remains a long shot.

(Image: VALERY HACHE/AFP/Getty Images))

While Liverpool agreed to pay a premium on top of the Guinea midfielder’s £48million release clause, there is no option which they could trigger to get him earlier than July 2018. That would need to be negotiated but the Bundesliga outfit are banking on Keita to stay and earn them a Champions League spot before his departure.

Wednesday night was one of the finest nights of Coutinho’s Liverpool career. Having been handed the captaincy, he walked away with the matchball after his first hat-trick for the Reds.

After a slow start to the campaign, he’s hit top form ahead of Sunday’s Merseyside derby. There are echoes of Luis Suarez four years ago after he was denied the move he wanted.

“Last summer there was a job offer in the same way that happens with any employee and I was interested in it,” Coutinho admitted after the demolition of Spartak Moscow. “Since I stayed, I have played with will and desire.”

Coutinho’s right but like Suarez before him this is the long goodbye.