Liverpool have rejected an offer of £114 million ($147 million) from Barcelona for Philippe Coutinho.

The bid is Barcelona's third after they previously offered £72 million and £90 million for Coutinho.

Pep Segura, Barcelona’s manager of sport for football, claimed in midweek that deals for Coutinho and Borussia Dortmund striker Ousmane Dembele “are very close.”

Coutinho has requested a transfer from Liverpool but he signed a new five-year contract last season that contains no release clause.