Villarreal's move for Udinese defender Cristian Zapata will depend on Guiseppe Rossi's future.
Zapata has confirmed contact with Liverpool, while Udinese are also chasing the Colombia international.
Villarreal will need to sell Rossi to fund any bid for Zapata, who is rated at over £12 million by his Italian club.
Rossi has been linked with Barcelona and Tottenham and carries a £25 million price-tag.