Liverpool allegedly had a bid rejected for Villarreal winger Samuel Chukwueze during the January transfer window.
At the beginning of the year, Jurgen Klopp was successful with his effort to bring Takumi Minamino to Anfield, which proved to be his only piece of business.
However, according to France Football, the Merseyside giants attempted to make another addition to the final third last month.
The report claims that the Premier League giants were willing to part with £30m in order to sign Chukwueze, who has contributed three goals from 22 La Liga appearances this season.
Despite his lack of return during the current campaign, Villarreal turned down the bid for a player who is said to have £55m release clause.
Chelsea have previously been linked with a move for the Nigeria international.