Liverpool won't budge from their asking price for Luis Suarez.
The Sun says they will not consider any bids below £40million for the wantaway striker.
Real Madrid have emerged as favourites to KO Arsenal’s interest in the controversial Kop star.
The Gunners, who failed with a £30m bid, cannot be ruled out and may return with a £35m offer.
But they will get the same response — with the Reds not willing to a deal at that price.