Barcelona are set to make a £120m offer for Liverpool midfielder Philippe Coutinho.

According to The Mirror, Barcelona are now ready to return for Coutinho in January after missing out on him in the summer.

Coutinho’s protracted move to Barcelona was one of the most heavily talked about transfer that never came to fruition.

Barcelona had multiple bids rejected over the summer for the attacking midfielder, with Liverpool sticking to their guns and promising their fans that he would not be sold.

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The talented number ten even handed in a transfer request in August, but was still unable to force through a move to Spain.

The Mirror now claim that he could be on his way in January, with Barcelona ready to reignite their interest and tempt Liverpool with another bid.

The report does not mention whether £120m matches Liverpool’s price tag of Coutinho, or whether they will entertain offer near that figure.