Liverpool make British record offer for Bayer Leverkusen attacker Wirtz

However, the bid still falls short of Bayer's valuation.

The Mirror says Liverpool have offered £100m up front plus €13m in bonuses.

But Bayer are demanding £126m (€150m) to sell the Germany international.

Liverpool are baulking at meeting Bayer's price and are counting on Wirtz to help in negotiations. The player favours a move to Anfield, though Real Madrid are emerging as a threat to the deal.

Liverpool's current offer eclipses Chelsea's record £107m deal with Brighton for Moises Caicedo's arrival two years ago.