Liverpool have rejected a bid worth up to £30 million for Sadio Mane from Bayern Munich.
The Reds were unhappy with the nature of the offer, which combined a basic guaranteed fee of £23.5m with £6.5m in potential add-ons they considered unrealistic.
It is the second time the Premier League club have rebuffed an approach from the German giants for the Senegal striker, who is out of contract at the end of next season.
The first bid for the 30-year-old was worth up to £25m, with £21m guaranteed.
Liverpool are understood have been unhappy with these figures given that Bayern themselves are reportedly seeking €50 million (£42.8m) for their wantaway forward Robert Lewandowski, who is 33.
The latest approach has also been dismissed because receiving the full £6.5m in add-ons would be conditional on Mane winning both the Champions League and the Ballon d'Or in each of the three seasons of his proposed contract.
Liverpool 2021-22 season's player ratings
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MANAGER: Jurgen Klopp – 9. A year ago the manager looked a broken man. Personal and professional problems made 2020/21 a difficult campaign. Last season he recovered his bounce and his deployment of the squad while competing on four fronts was superb. The added bonus for the Kop is he has extended his contract until 2026. A triumph of a year, even if the two biggest trophies got away from him. Getty Images -
GOALKEEPERS: Alisson Becker – 9. The Brazilian is among the best in the world at his position. His shotstopping is magnificent – especially one-on-one – and his distribution is excellent. He managed the defence with aplomb, too, directing those in front of him. A key component in the team. EPA -
Caoimhin Kelleher ¬– 7. The Irishman did not get much playing time but he made the most of it when he did. His biggest moment came in the League Cup final against Chelsea when he made two crucial saves and scored a penalty in the shoot-out. The most reliable of backups. PA -
DEFENDERS: Trent Alexander-Arnold – 8. The 23-year-old was again the creative hub of the team. His forward play and his crossing are vital to the way the side plays. Sure, he had some tricky moments defensively when opponents managed to exploit the space behind him, but it was a risk worth taking. He oozed class. Getty Images -
Joe Gomez – 6. The 25-year-old dropped down the pecking order at centre-half after returning from long-term injury. On the plus side, he was impressive when filling in at right-back. He has done well enough to likely earn a contract extension. Reuters -
Joel Matip – 8. One of the big question marks over the 30-year-old had been his robustness. Injuries were not a factor last season. His use of space, quickness and his ability to bring the ball out from the back were outstanding. It bodes well for the future. Reuters -
Ibrahima Konate – 7. The Frenchman is a work in progress but he made significant advances in the season. He is sometimes skittish on the ball but improved with every outing – his best game was the Champions League final. His physicality is impressive and he was a threat in the opposition box. At just 23 he has massive room for improvement. PA -
Virgil van Dijk – 8. It took a while for the Dutchman to return to his imperious best after returning from a cruciate ligament injury. He regained his stature as the season progressed. His commanding presence was vital to the team’s success. PA -
Andrew Robertson – 8. The Scot’s boundless energy and his will to win were evident in every game he played. His crossing added a huge amount of threat to the Liverpool attack. He was one of the major figures in the side. AP Photo -
Kostas Tsimikas – 7. They love the Greek at Anfield and every time he appeared in place of Robertson the crowd loved his approach. There was very little drop-off on the left side when the 26-year-old was involved. Reuters -
MIDFIELDERS: Jordan Henderson – 7. The captain’s workrate and willingness to subvert his own game to help his teammates remained impressive. He might have slowed down a little at 31 but his experience more than made up for any reduction in pace. His leadership showed throughout the campaign. EPA -
Fabinho – 8. The Brazilian is the man who seizes control of the midfield. His contribution was enormous and he supplied the platform from which the team could play. The defence were frequently grateful for his protective tackling. AP Photo -
Thiago Alcantara – 9. At the beginning of the season some were still asking whether the 31-year-old was the right fit for Liverpool. Those questions have long been put to bed. His passing was often wonderful; his pressing remarkably effective. A standout campaign. EPA -
Naby Keita – 6. The Guinean had moments when he looked brilliant and other games where he needed to offer more. He did not produce the consistency that the team needed over the season but a good finish to the campaign earned him a positive rating. EPA -
James Milner – 7. The 36-year-old did everything asked of him. Much of that meant coming off the bench to help see games to their conclusion but the veteran put everything into every performance. Mr Reliable. AFP -
Curtis Jones – 6. The 21-year-old didn’t develop quite as quickly as he might have hoped but that was due to an eye injury and the strength of the squad. He showed enough quality to be optimistic for the future. EPA -
Alex Oxlade-Chamberlain – 4. It was not a good season for the 28-year-old. His opportunities were limited and when the chances to play came along he rarely shone. With so many impressive performers, he found himself at the back of the queue and a summer exit seems inevitable. AP Photo -
FORWARDS: Mohamed Salah – 9. The Egyptian remained the best attacker in the Premier League and perhaps the world. Even after taking a month off to play in the Africa Cup of Nations, he won the Golden Boot with 23 league goals. Defences were visibly unnerved by his presence. EPA -
Roberto Firmino – 7. The Brazilian dropped down the pecking order but that was because of the abundance of attacking quality rather than his own failings. He was sometimes overshadowed by his teammates but his clever movement and touches frequently improved the side. AP Photo -
Sadio Mane – 8. The Senegalese menaced defences. At times his competitive instincts meant he came close to overstepping the mark but he mainly stayed on the right side of the line. He will be sorely missed when he leaves Anfield this summer. Reuters -
Diogo Jota – 7. The Portuguese maintained his fine form throughout the campaign. His direct running at defenders and his poacher’s instinct in the area proved effective. EPA -
Luis Diaz – 8. The Colombian has been sensational since arriving from Porto in January. He slotted into the attack as if he had been at Anfield for years. A brilliant buy for the club. AFP -
Divock Origi – 6. The Belgian departs Merseyside in a wave of affection. He was never a natural fit for the side’s style but he gave the team a different look and scored vital goals. The striker showed total commitment every time he played. PA -
Takumi Minamino – 6. The Japanese spent most of his time on the bench. He was top scorer in both domestic cup campaigns and never lacked for effort. A move is likely in the summer and he should thrive elsewhere with more playing time. Reuters -
Harvey Elliott – 6. The 19-year-old started the season expecting to contribute regularly but a serious ankle injury in September slowed his progress. By the time he came back in February, the dynamics of the team had changed and there were fewer chances for the youngster. There will be plenty of time for him to blossom. EPA
Mane's future has been the subject of considerable speculation since Liverpool's Champions League final loss to Real Madrid last month and the player himself has not given a clear indication of his intentions.
Should he leave Anfield this summer, he would do so after scoring 120 goals in 269 appearances in six years at the club in which he has won the Premier League and Champions League.
Yet Liverpool do not feel under any pressure to sell and have no intention of meeting with Bayern unless they can meet their valuation. It is understood they consider Mane of at least equal value to Lewandowski.
