Liverpool have made their third and final offer to Inter Milan in a bid to bring in playmaker Philippe Coutinho to Anfield before the January transfer window closes.
The Reds have been rebuffed twice already by Inter over a move for Coutinho, who is also interesting Southampton.
The Saints have, in fact, seen their bid of £10.2 million ($16.1 million) accepted by Inter, but Coutinho is not keen on a move to St Mary's.
Knowing the situation, Liverpool have made a final bid of £8 million ($12.5 million), which is the same as their second offer, but includes a higher fee up front, according to the Guardian.
The second bid was based primarily on incentives, which Inter were not too happy about and duly shot down. However, Liverpool have now moved forward with a bigger opening amount, hoping Inter will climb down, as Coutinho is unlikely to accept a move to Southampton.
The Reds have scouted Coutinho extensively over the past few months and are convinced the player is worth the effort, albeit at a fixed price.
Liverpool manager Brendan Rodgers has confirmed the club are still looking to bring in a couple more players to add to the signing of Daniel Sturridge.
"We hope to do some business between now and the end of the month," he said.
"The owners have been brilliant in supporting (me), we knew we were maybe a little bit short in the summer.
"We all agreed this was a month we would try to reinforce, if we could.
"Very quickly we got Daniel Sturridge in and he has made a big impact, proving the owners were right to fund the money for him.
"With respect, £12 million ($19 million) for a player like Daniel Sturridge is a real bargain and I think he will prove that over the next couple of seasons.
"We know we still need one or two additions more and the club are doing everything they can to assist me in that.
"If we can then great, if not we will have review it again in the summer."
Liverpool have also been linked with a move for Keisuke Honda of CSKA Moscow, but will only go for the Japanese international if they fail to bring in Coutinho.
