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Liverpool have turned down an improved £82million bid – plus add-ons, taking the fee to £114million – from Barcelona for Philippe Coutinho.
It is the third offer from the Catalans that Liverpool have rejected, after previous bids of £72m (rising to £90million) instantly rejected.
Barca were hoping that this latest offer would be enough to clinch Coutinho’s signature, but Liverpool’s owners, Fenway Sports Group, are adamant he is staying at Anfield.
New coach Ernesto Valverde is desperate to strengthen his squad, after they lost Neymar to Paris Saint-Germain for a world-record fee.
Barcelona completed the signing of former Tottenham midfielder Paulinho on Thursday, but want to add more quality signings before the transfer window closes.