Andoni Iraola reportedly wants to bring in two new attacking players to strengthen his squad and Brighton & Hove Albion have resisted two offers on Yankuba Minteh.
Bradley Barcola is already undergoing his medical at Anfield ahead of a £100M+ move from PSG - but Iraola has the spending power o make a move on Sarr - if Palace are open to talks.
The 28-year-old returned to the Premier League with Palace in the summer of 2024, and was crucial in the club's run to the UEFA Conference League title last season, with 21 goals scored in all competitions.
Palace boss Pierre Sage has already confirmed the club's determinations to keep the Senegal international, but the latest from Sky Sports indicates he wans to move on, and Liverpool could reach out with a late £70M offer.