Barcelona were fixated on Philippe Coutinho in the summer and made him their No 1 transfer target after losing Neymar to Paris Saint-Germain.
The 25-year-old was equally keen on the move and handed in a transfer request that was rejected by Liverpool.
However, despite the Reds insisting he is not for sale, Barca will reportedly return with an offer in January.
Spanish newspaper Mundo Deportivo claim the Catalan side will make a bid worth £97million, made up of a £70m fee plus a further £27m in add-ons.
The report says Barca’s terms are identical to the offer they made for the Brazil international in August.
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They believe this is a fair price and will not get close to Liverpool’s demands which are said to be in the region of €200m (£177m).
Barca are concerned Coutinho would be cup-tied for the Champions League should he join them in January, having already represented Liverpool.
However, it is reportedly a price they are willing to pay if it means they can get a deal done as early as possible.
Coutinho is said to be in constant contact with Barca executives and players in a hope a move can be agreed.
He is aware the club are still in for him but knows they will not give in to Liverpool’s huge demands.
As a result he is reportedly urging his representatives to put pressure on the Anfield club in the hope of forcing through a move.
He is under contract with the Red until June 2022 having penned a new deal in January 2017.