Liverpool have rejected a £23m bid from Crystal Palace for striker Christian Benteke.
Palace offered to pay £23m up front, with an additional £7m in add-ons, taking the total to £30m.
It is the second bid Liverpool have rejected from Palace for Benteke, having turned down a £25m offer in July.
Benteke joined Liverpool last summer, signing from Aston Villa for £32.5m, but his future at Anfield has been in doubt since the arrival of Jurgen Klopp as Brendan Rodgers' successor.
The 25-year-old, who was not included in Liverpool's squad for Sunday's 4-3 victory at Arsenal, made only eight starts under Klopp last season and said in March he found it difficult to understand why the German "ignores him".
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Sky sources understand Liverpool are keen to recoup their £32.5m outlay and will not accept anything less than what they paid Villa last summer.
Benteke, whose contract at Liverpool expires in 2020, is likely to find first-team opportunities limited even further under Klopp this season following the arrival of forward Sadio Mane from Southampton.
Palace manager Alan Pardew is keen to bolster his forward options after releasing Emmanuel Adebayor and Marouane Chamakh and allowing Dwight Gayle and Yannick Bolasie to join Newcastle and Everton respectively.
