Liverpool are in advanced negotiations to sign Bayer Leverkusen star Florian Wirtz in a deal that could rise to £114 million.
The Reds submitted a third formal offer last week, including £100 million guaranteed and a further £14 million in performance-based add-ons.
If agreed, it would eclipse the club’s previous record fee of £75 million paid for Virgil van Dijk in 2018.
Talks with Leverkusen are now centred on the structure of the final agreement, particularly how realistic the add-ons are. The Bundesliga champions initially valued the 22-year-old midfielder at around £126 million.
Wirtz has made no secret of his desire to join Liverpool, despite rival interest from Manchester City and Bayern Munich.
Since making his debut for Leverkusen at 17, Wirtz has scored 57 goals in 197 matches, playing a key role in their historic 2024 Bundesliga title. He has also earned 31 caps for Germany, scoring seven times.
Liverpool have already secured one signing from Leverkusen this summer, with Jeremie Frimpong arriving in a £34 million move.