Liverpool have reportedly submitted a £58m bid for Napoli's Kalidou Koulibaly but are £32m short of the Italian club's valuation of the central defender.
The Reds are allegedly at the head of the queue for the Senegal international, who has also been linked with Manchester United, Tottenham Hotspur and Manchester City.
According to Corriere dello Sport, the European champions have offered £58m for the 29-year-old, but Napoli have insisted that they will not be dropping their £90m asking price.
Koulibaly has a contract at Stadio San Paolo until June 2023 but will allegedly be allowed to leave this summer as his side face an uphill struggle to secure a Champions League spot for next season.
Liverpool decided against pursuing a deal for RB Leipzig's Timo Werner this summer, but Jurgen Klopp's side could allegedly still sign new two players ahead of the 2020-21 campaign.
Koulibaly has made 23 appearances for his Italian club this term despite struggling with thigh issues.
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