Liverpool have turned down an offer from Bayern Munich for Luis Díaz, with the Bundesliga champions submitting a €67.5m (£58.6m) bid on Tuesday. The Premier League club rejected the approach and reiterated that the 28-year-old Colombia international is not for sale.
Liverpool value Díaz at more than €100m given his standing in domestic and global football, as well as current market prices. There is also longstanding interest from the Saudi Pro League. The club's valuation is based on their accounting position rather than an asking price.
Díaz has two years remaining on his contract and no extension talks have taken place. Liverpool are relaxed about the situation and consider him an important part of Arne Slot's plans. The former Porto forward, who scored 17 goals last season and was key to Liverpool's title win, has indicated he is open to a move, but a significant improvement on Bayern's offer would be needed to test the club's resolve.
Liverpool have spent nearly £200m this summer and remain in the market for a centre-forward, with Newcastle's Alexander Isak high on their list. The potential sale of Díaz or Darwin Núñez could help fund a club-record deal for Isak, but Newcastle are not selling the Sweden international. Meanwhile, Liverpool continue to monitor Crystal Palace's Marc Guéhi and have been linked with Hugo Ekitike, though a deal for the latter faces complications.
