Philippe Coutinho and Diego Costa have been named in their club's Premier League squads despite their intentions to leave this summer.

The Spanish transfer window remains open until 11pm on Friday and theoretically, Coutinho and Costa could still secure their desired moves from England.

Liverpool forward Coutinho has been determined to leave for Barcelona and has not featured in his team's three Premier League games this season.

The Reds have rejected three sizeable offers for the attacker, the most recent totalling £113m and Sports News understands Barca have a huge offer ready and waiting should Liverpool show any indication they are willing to negotiate

    Their American owners have maintained all summer that Coutinho was not for sale and on Friday night the Brazilian's entourage and Barca accepted there was no way he was leaving Liverpool this summer, according to Sky Sports' Spanish football expert Guillem Balague.

Another player who would have hoped to have been omitted from the Premier League squad lists released on Friday night was Costa, who has been desperately pushing for a return to Atletico Madrid.

Negotiations have been ongoing between Chelsea and the La Liga club over the Spanish forward's acrimonious exit from Stamford Bridge. The chances of Costa sealing his dream move was described as "unlikely but not impossible" by Sky sources on Friday night.