Brendan Rodgers still wants a proven goalscorer to join Liverpool, and thinks Christian Benteke is that man.
Aston Villa are refusing to budge from their valuation of the player, but the Reds are reluctant to pay £32.5m.
Fabio Borini could be one of eight Reds heading for the exit door this summer, with Fiorentina, Lazio and Sunderland interested.
Brendan Rodgers also wants to offload Mario Balotelli, Sebastian Coates, Jose Enrique and Javier Manquillo.
Liverpool will look to beat off competition from Manchester City and Arsenal to sign Charlton Athletic youngster Joe Gomez.
The 18-year-old has played for England at youth level and can play at right-back or centre-back.