Liverpool have rejected Bayern Munich’s second bid for Sadio Mane.
An opening offer in the region of £25 million was rejected out of hand by Anfield officials and the Bavarians’ follow-up attempt was similarly rebuffed.
Bayern’s latest £30m bid was conditional on the Senegal forward winning both the Champions League and Ballon d’Or in each of the next three seasons.
Hasan Salihamidzic, the Bundesliga champions’ head of sport, had made Mane a priority signing to replace Robert Lewandowski, who is set to join Barcelona.
As part of those plans, reports in Germany claim he is keen on travelling to Merseyside for a face-to-face meeting with new sporting director Julian Ward.
But the Reds see no merit in engaging in discussions with Bayern unless they make a serious and improved off for the 30-year-old in advance of any talks.
Like Mane, Lewandowski has 12 months remaining on his current deal at the Allianz Arena and would command a fee of around £42.5m to seal his exit.
Liverpool, similarly, have no intention of parting with their talisman for less than £45m, with him being three years younger than the Poland international.
Should Mane leave, Jurgen Klopp’s side are prepared to make Benfica’s prolific striker Darwin Nunez his replacement at a club-record fee of £85m.
However they will face opposition from Atletico Madrid and Manchester United in a chasing pack hoping to land the 22-year-old marksman this summer.