It is the second offer lodged by the Catalan club for the Brazilian playmaker but Liverpool are holding firm.
WATCH: Liverpool reject €100m Barcelona offer for Coutinho as search for Neymar replacement continues
Liverpool have reportedly rejected a new €100 million (Dh431m) offer from Barcelona for Philippe Coutinho as the Primera Liga club looks to fill the void left by Neymar.
The most recent offer from Barca follows their initial bid of €80m which was also immediately rejected by Liverpool, with manager Jurgen Klopp insisting the Brazilian playmaker will not be leaving this summer.
According to the BBC, the new offer was worth €85m plus €15m in add-ons and bonuses.
Barcelona are in search of a replacement for Brazilian forward Neymar after his world record €222m move to French club Paris Saint-Germain. Coutinho is their top target, and despite Klopp's resistance the Catalan's are reportedly confident of concluding a deal before the end of the summer transfer window.
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Klopp previously insisted that Liverpool are not a "selling club" following Barca's initial interest in Coutinho.
"I'm not surprised that any club is interested in players," the German said last month during Liverpool's pre-season tour n Hong Kong. "But we want to make the next step together and for this we need to stay together.
"It's not that I need it but a few people obviously see that Liverpool have a few good players. So, that's how it is. But, a very important message - maybe we're not a selling club."
Barca are also reportedly interested in Borussia Dortmund's French winger Ousmane Dembele, while Juventus forward Paulo Dybala has also been linked with a move to the Camp Nou.