Liverpool paid a £1million settlement fee to Manchester City over a hacking row.
Several members of the Anfield club’s scouting team are alleged to have accessed their Premier League rivals’ database between June 2012 and February 2013.
Reds’ sporting director Michael Edwards, head of recruitment Dave Fallows and European scouting manager Julian Ward are claimed to have been involved.
According to the Times, the £1m payment to City was made without Liverpool or its employees accepting either any liability or wrongdoing in the incident.
Ian Ayre, the club’s former CEO, is said to have been involved in the handling of the complaint but was not thought to have any knowledge of the hacking.
City are understood to have raised suspicions when their league rivals expressed an interest in Paolo Fernandes, who later moved to the Etihad Stadium.
The data breach is also said to have seen them accelerate the signings of Shakhtar Donestk midfielder Fernandinho and Sevilla winger Jesus Navas that summer.
Fernandes, now 21, was a midfielder with hometown club Zaragoza at the time.
It is believed that access to the Scout7 system used by City was obtained by using the login and password details of the club’s own scouting staff.
The reigning Premier League champions have declined to comment while Liverpool insist they would not comment on confidential club matters.