Liverpool boss Jurgen Klopp remains reluctant to sign a new defender this month.
The champions have been weakened in recent months firstly with the season-ending ACL injury to linchpin Virgil van Dijk in October, followed by a knee injury to Joe Gomez in November whilst on international duty.
But the Athletic says the club are not keen on a stop-gap defensive signing which Klopp says would make "little sense".
The report details that the transfer committee made up of Klopp, FSG president Mike Gordon and sporting director Michael Edwards are not entertaining the idea of being "financially irresponsible".
With Fabinho stepping in as adequate cover at the back and the admirable performances of back-ups Nat Phillips and Rhys Williams, as well as captain Jordan Henderson, there's no sign of reinforcements this month.

