The Catalan giants paid a club-record €120 million plus €40 million in add-ons to Liverpool for Coutinho in January 2018 before loaning him to Bayern Munich just a season and a half later.
Bayern have the option to pen a permanent deal with Coutinho for €120 million this summer, but the Bundesliga side reportedly won't meet Barcelona's asking price.
Meanwhile, Barcelona are understood to be targeting Inter forward Lautaro Martinez and a return for Paris Saint-Germain whiz Neymar. Though luring both to the Camp Nou could prove difficult, the sale of Coutinho and others like Ivan Rakitic would be necessary to fund any arrivals.
A cut-rate sale of Coutinho would hamper Barcelona's ability to ink their summer targets, especially amid an uncertain time featuring widespread revenue losses due to the coronavirus outbreak.