Liverpool have rejected a second bid worth £30m, with a £23.5 upfront payment for Senegalese Sadio Mane from Bundesliga giants Bayern Munich.
The deal, including an additional £6.5m in add-ons, would only be paid if Bayern won three Champions Leagues and Mane lifted Ballon d’Or three times.
According to Liverpool, considering the terms unrealistic, value the striker above the Bayern Munich worth for the player.
Liverpool value Mane, who is 30 years old and about to enter the last phase of his contract with the Merseyside club, at around £43million.
The Reds had earlier rejected an offer from Bayern, for an initial £21m with another £4m in add-ons.
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According to reports by British media Last week, Mane said he would do “what the Senegalese people want” when asked about his future, and has more recently joked that he could sign for Ligue 1 side Marseille.
The report noted that Mane and forward partner Mo Salah are both out of contract at Anfield next summer, and Bayern have been preparing a three-year deal for the African Cup of Nations winner.
He told Sky Sports News before the Champions League final that he would decide his future after the defeat to Real Madrid but teased fans ahead of last week’s AFCON qualifier against Benin.