Barcelona have identified Philippe Coutinho as their top transfer target going into the January window.
According to Spanish news outlet Sport, Barcelona are plotting to nab the Brazilian midfielder as Javier Mascherano heads for the exit.
If the Catalan giants fail to stump up the £150million Liverpool are asking for, they will instead turn their attentions to Gremio's Arthur Melo or Arsenal's Mesut Ozil.
The Brazilian club are unwilling to negotiate with the Spanish side after their promising midfielder was snapped wearing a Barcelona shirt during a meeting with the club's representatives.