Barcelona have submitted a fresh bid totalling €160m (£142m) for Liverpool playmaker Philippe Coutinho, according to reports.
The report in The Times comes amid suggestions the Brazilian international has told officials at Anfield he has no intention of continuing to play for the club should he not be granted a move.
The payment is contrasted of a €120m (£106m) upfront payment with a further €40m of ‘unrealistic add-ons’, totalling €40m (£36m).
Such a deal would see the 25-year-old become the Blaugrana’s record signing, surpassing the initial €105m paid for Ousmane Dembele from Borussia Dortmund this summer.
It would make him officially the world’s second most expensive player – behind only €222m Neymar, who left Camp Nou in the summer – but would be surpassed by Kylian Mbappe’s €170m future permanent move to Paris Saint-Germain.
The former Inter player was excluded from the New Year’s Day win at Burnley, fuelling rumours his exit from Anfield was edging closer, while he is not included for the FA Cup squad against Everton on Friday.