Liverpool failed with a swap offer for Napoli striker Gonzalo Higuain in the summer.
The Daily Express says according to reports in Brazil, the Merseysiders saw the Italian club knock back an offer of £22m plus midfielder Lucas Leiva in exchange for Higuain during the summer months.
However, the initial rejection has not put off Brendan Rodgers who is set to go back in for the ex-Real Madrid star in January.
The striker has been linked with a move away from the Serie A club for a while with Arsenal also thought to be interested in his signature.
Spanish club Barcelona were also reported to be keen but his brother, who doubles up as his agent, recently revealed they have not been in touch.
"We have had no contact with the Barcelona directors, nor the coach," Nicolas Higuain said.
"The links with Barcelona are like in a film, there is nothing real about it."
