Barcelona are preparing a fourth bid for Liverpool's Philippe Coutinho that could rise to £138m.
Sky Sports News understands that contrary to reports suggesting Barcelona and Coutinho are giving up hope of securing a move before the summer window closes, the Catalan club are preparing to test Liverpool's resolve once more with an initial payment of £101m up front - with £37m in bonuses.
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One source in Spain has told Sky Sports News: "Philippe has never been more determined to leave Liverpool.
"To suggest Barca are thinking of backing out and calling it a day, is absolute nonsense.
"They're all in now; their cards are on the table and they'll never give up the fight."
The £37m in add-ons are understood to be linked to Champions League appearances and would be expected to be easily achievable, were he to move to the Nou Camp.