The Reds opened negotiations with Shakhtar last week with a £24m offer for the 26 year old Brazilian.
Shakhtar's chief executive Sergei Palkin told Ukrainian TV channel Football 1: "Liverpool stopped after an offer of £24m and a £3m bonus.
"We obviously refused to accept it. This is the last number that was announced. Our position is that we do not want to sell Teixeira today.
"We will sell him only at the end of the season. We need to have some good results in the Europa League and the Ukraine championship.
"At the end of the season, we will sit down at the negotiating table. Teixeira has a compensation charge in his contract - the price is £53m.
"Please, if someone wants him - let them come and declare themselves."
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