The Reds managed to keep their Brazil worldwide at Anfield beyond the summer transfer window despite Barcelona's numerous attempts to sign the number 10.
Barcelona enjoyed a fruitless pursuit of Brazil global Coutinho in the summer transfer window, with Liverpool rejecting a final bid from the Catalans that was believed to be in excess of 120million euros.
The Spanish giants reportedly believe they can tempt Alli to the Nou Camp for around £135m, which is similar to the fee they offered Liverpool for Coutinho in the summer.
"Right now there is nothing planned for the January window". What we want is to have the most competitive squad possible.
"We must forget about the price paid for Neymar last summer".
Mundo Deportivo are reporting that the Reds have since promised Coutinho that he will be allowed to leave in January as long as the right offer is made.
Mundo Deportivo says that Coutinho was ready to go on strike and not play again for Liverpool after the Premier League side blocked his desired move to Barcelona in the summer.
Seeing no other way to try and force his move to Barca, Coutinho agreed to Liverpool's wishes and has already represented the club in draws with Sevilla and Spartak Moscow.
Coutinho would be cup-tied for Champions League games should he move to Barca but that is not expected to affect the move.
Ernesto Valverde's side take on Atletico Madrid this weekend in the Spanish top flight.