As the players and manager Arne Slot lifted the Premier League trophy at Anfield on Sunday, Liverpool were tabling an offer in excess of €100m for Wirtz.
The Germany attacker is also wanted by Bayern Munich and Manchester City, but now favours a move to the new Premier League champions.
Bayer are prepared to sell, but are insisting on a record fee to part with Wirtz, states German sources.
Transfer expert Fabrizio Romano is reporting: "Liverpool first official bid for Florian Wirtz in excess of €100m package with add-ons has been received by Bayer Leverkusen.
"Club to club negotiations underway, restarting today to get the deal done very soon.
"Wirtz already told Bayer that he only wants Liverpool."
