Liverpool rejected a bid worth £23.5m up front for striker Sadio Mane from Bayern Munich; additional £6.5m in add-ons would only be paid if Bayern won three Champions Leagues and Mane lifted Ballon d’Or three times.
The offer included £6.5m in add-ons, which Liverpool believe are unrealistic – and would require Bayern to win the Champions League three times, as well as Mane lifting three Ballon d’Or trophies.
The Reds value the 30-year-old, who is about to enter the final year of his contract at Anfield, at around £43m.
They have already rejected another offer from Bayern, for an initial £21m with another £4m in add-ons.
Play Video – ‘Significant gap in Mane valuation between Liverpool and Bayern’Mark McAdam says that Liverpool and Bayern Munich are still some way off agreeing a valuation for striker Sadio Mane after the German club had a second bid rejected.
Last week, Mane said he would do “what the Senegalese people want” when asked about his future, and has more recently joked that he could sign for Ligue 1 side Marseille.
Mane and forward partner Mo Salah are both out of contract at Anfield next summer, and Bayern have been preparing a three-year deal for the African Cup of Nations winner.
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