Barcelona have made one final last-ditch attempt to land Philippe Coutinho , according to reports.
Liverpool have already turned down three approaches from Barca - the third as big as £114m - during the transfer window this summer.
Anfield chiefs have insisted that Coutinho is strictly not for sale.
But their resolve is reportedly set to be tested one final time, as Sport report that Barcelona are set to make an offer of around £138million.
While the transfer window is now closed in England, Spanish clubs have until midnight on Friday night to complete any final deals.
As Liverpool would not be able to replace Coutinho, any new bid would likely be rejected.
They remain unmoved on their stance that the Brazilian international, who is currently away with his national team, is not for sale.
But reports suggest that Barca believe they can talk the club's owners, the Fenway Sports Group, into a deal.
Coutinho left Liverpool nervous earlier in the summer after he handed in a transfer request ahead of the new season - and he is yet to play for the Reds this season.
Barcelona still believe that they have not completed their squad following the loss of Neymar to Paris Saint-Germain, despite the arrival of Ousmane Dembele earlier in the week.