Bayern Munich are set to make a third bid for Liverpool forward Sadio Mane.
It's believed the Senegal international, 30, wants to leave Merseyside this summer and Bavaria is his preferred destination. The Reds have already rejected two offers of £25million and £30m from Bayern for Mane, who has just 12 months left on his existing deal.
Mane is expected to replace Robert Lewandowski at Bayern after the Polish striker revealed his desire to leave the club. Liverpool, meanwhile, are already preparing for life without Mane as Darwin Nunez is set to be announced as a Reds player in the coming days.
As reported by German outlet BILD, Bayern are solely focusing on signing Mane this week. They will offer €35m (£30.3m) plus another €5m (£4.3m) in add-ons. That is still significantly short of Liverpool's valuation, believed to be £42.5m.
Bayern are said to be unwilling to meet Liverpool's asking price and will continue to negotiate with the Premier League outfit. The Reds are not asking for an obscene amount of money - if the rumours are to believed - as £42.5m would be a bargain for Mane.
The forward is candidate for the Ballon d'Or after scoring 23 goals for Liverpool last season - helping them win the FA Cup and EFL Cup, reach the Champions League final and finish second in the Premier League. Karim Benzema is the favourite for the Ballon d'Or.
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Mane also inspired Senegal to their first major trophy - winning beating Mohamed Salah's Egypt on penalties to lift the Africa Cup of Nations in February - and qualification for this year's World Cup finals in Qatar, again pipping Egypt to glory.
According to Transfermarkt, Mane is valued at £72m. He's scored 120 goals for Liverpool in six seasons and it would perhaps be more beneficial for the Reds to keep him for another term and let him leave on a free transfer than sell him for a cut-down price.
Bayern are becoming frustrated with Liverpool's stubbornness. This was evident in a recent interview with sports director Hasan Salihamidzic. "The transfer market is not easy and it always depends on the club's financial capabilities," Salihamidzic told BILD.
"Basically, we are trying to strengthen our team - we are also working on some options on the attack. Of course, you can't reduce yourself to one option [in this instance Mane], you have to have several options."
Mane is still expected to leave Liverpool with Nunez joining the club. The Uruguay international, 22, scored 34 goals and provided 41 assists in 41 appearances for Benfica last season and has attracted interest from several European clubs, including Manchester United.
Yet Liverpool have won the transfer race. They've agreed a €75m (£64m) fee with Benfica - a figure that could rise up to €100m (£85.3m) with add-ons. Personal terms are not expected to be an issue and Nunez was spotted on Merseyside on Tuesday morning.
