Three things are certain in life: Death, taxes, and Philippe Coutinho being linked with a Premier League return as soon as the transfer window re-opens.

It feels that ever since the Brazilian left Liverpool for Barcelona in a club-record £142m move back in January 2018, he has been constantly tipped for a return to the English top-flight.

Chelsea, Arsenal, Tottenham Hotspur and even Everton have all been credited with speculative interest in the playmaker at one point or another, while he has inevitable been linked with a return to Anfield in the past too.

And there was that time when his agent, Kia Joorabchian spoke out on reported interest from the most unlikeliest of sources - Manchester United.

Now just over a week into the latest summer transfer window and Coutinho has been linked with a return to the English top-flight once again with Leicester City this time the suggested suitors.

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The fact that Barcelona have been unsuccessfully trying offload the 29-year-old for two years now shows how far his star has fallen since terrorising defences for Liverpool.

At first the Catalans overpriced the midfielder, having to settle for a loan switch to Bayern Munich before seeing the Bavarians opt against signing him permanently after a bit-part role in the Bundesliga.

Handed a second chance at Camp Nou last season, Coutinho’s year was littered with reports continuing to link him with a move away and suggestions Barcelona didn’t want to play him as a result of having to pay more of his transfer fee if he made a certain amount of appearances.

The reality of such suggestions never became clear, however, with the Brazilian only make 14 appearances before his campaign was cut short when forced to undergo knee surgery.

Yet to feature in 2021 as a result, he was unavailable for a call-up to Brazil’s squad for this summer’s Copa America as his miserable post-Anfield career reached a new low.

With Barcelona’s financial difficulties well-documented, costing them the free signing of Gini Wijnaldum, it would be no surprise if they tried to cash in on Coutinho again this close-season but their hopes of recovering a large proportion of the £142m fee that paid for him have long since expired.

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Indeed, Mundo Deportivo claim Leicester are considering bidding just £20m for his services, with such a link-up logical on paper when you consider former Liverpool boss Brendan Rodgers is in charge of the Foxes.

There was a time when Reds would have been desperate for their club to re-sign Coutinho, but, even at £20m, it would be a surprise to see Jurgen Klopp move for his former talisman.

After all, the fact he finds himself now linked with Leicester, and for the budget figure mooted too, show just how far he has fallen since leaving Liverpool.

The Foxes might be FA Cup holders but a second-successive top-four collapse highlights he would be officially stepping away from European football's top table.

In May 2017 when Barcelona first flirted with the playmaker, Klopp advised: “Stay here and they will end up building a statue in your honour.

“Go somewhere else, to Barcelona, to Bayern Munich, to Real Madrid, and you will be just another player. Here you can be something more.”

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Indeed, since leaving Liverpool Coutinho has just become another player while, under Klopp, his former club have become something more.

If on the books of the Reds, it’s debatable whether the Brazilian would even warrant a starting role.

After all, Klopp’s side are unrecognisable from the team Coutinho left behind while he is a shadow of the player Liverpool fans remember.

When back from injury he has it all to prove as he looks to put his Barcelona nightmare behind him.

And while an Anfield return could be on the cards should move he back to the Premier League, it won’t be in the red of Liverpool as Coutinho continues to rue not heeding his former manager's transfer warning.