Bayer Leverkusen reject Liverpool's record bid for Wirtz

Liverpool have tabled a British record bid of £100m up front plus £13m in bonuses for Wirtz.

But The Times says Bayer have turned down the proposal.

Bayer are insisting Wirtz will only leave for £126m and for now are refusing to budge on their valuation.

For their part, Liverpool chief Richard Hughes is pushing to sign the Germany international before Tuesday's Club World Cup transfer window shuts.