Liverpool have rejected a third bid from Crystal Palace for defender Mamadou Sakho, according to Sky sources.
Sakho was a big hit when he was loaned to the Eagles last season and they have been attempting to land the France international on a permanent basis.
We understand they placed a bid on Tuesday worth £22m, plus £3m in add-ons, but Liverpool value Sakho at £30m and have turned the offer down.
Palace have made a poor start to the Premier League campaign and are without a point after their first three matches.
And Sakho played a key role as they secured Premier League survival under Sam Allardyce towards the end of last season.
Current Palace boss Frank de Boer said at the weekend that new signings were a possibility.
We are looking for players of course," said the Dutchman.
"But it has to really give quality to us. We will see.
"The club is focusing on the players that maybe we are going to get, and I am focusing on the team to get the right freshness for the Burnley game (on 10 September)."
Asked specifically about the possibility of signing Sakho, De Boer added: "I don't know.
"We know what kind of impact he had last season. But, for now, I can't say about it."