Spanish transfer outlet Don Balon reckon the Reds are interested in a swap deal involving Philippe Coutinho and the Barcelona pair.
Coutinho has been heavily linked with a move to the Nou Camp in recent weeks.
The 25-year-old handed in a transfer request earlier this month in hope of forcing through a switch to Barca.
However, Don Balon say Rakitic and Roberto have no interest in joining the Reds this summer.
They reckon the pair are happy at the Nou Camp under Ernesto Valverde.
Don Balon add that Roberto has other offers on the table from top European clubs.
Coutinho has been tipped to replace Neymar following the winger's world-record move to Paris St-Germain.
However, Liverpool boss Jurgen Klopp is desperate to keep hold of the playmaker this summer.
The German has splashed the cash in hope of mounting a Premier League title charge this season.
Liverpool have signed Mohamed Salah, Dominic Solanke and Andrew Robertson this summer.
The Reds have picked up four points from their opening two league games.
