Liverpool are prepared to make Yan Diomande their third £100m signing in two years, with the club's record £703m revenue providing the financial firepower for a deal that could reach £112m. The 19-year-old winger has emerged as a top target for the Premier League champions, who have already signalled their willingness to pay up to £86m for the Ivory Coast international.
However, RB Leipzig are holding out for a fee closer to €130m (£112m), leaving a £26m gap between the two clubs' valuations. Liverpool's key decision-makers, including sporting director Richard Hughes and FSG's CEO of football Michael Edwards, are comfortable with the potential outlay, viewing it as manageable given the club's financial growth.
The Reds' revenue surpassed £700m for the first time in English football history in their latest financial results, published in February. This financial strength has already enabled Liverpool to break their transfer record twice in the past year, signing Florian Wirtz for up to £116m and Alexander Isak for £125m.
Liverpool have adopted a strategy of offering six-year contracts to big-money signings, allowing them to amortise transfer fees over a longer period. For Diomande, a six-year deal would cost roughly £16m per season, a figure considered sustainable against annual revenues approaching £700m.
While the club's post-tax profit stood at just £8m, Liverpool's model of reinvesting virtually every penny means a small profit indicates capacity for further spending. The club's willingness to pay close to £100m for a third time reflects their confidence in identifying elite talent, following the precedent set by Virgil van Dijk and Alisson Becker.



