The Anfield outfit are being heavily linked with a summer pursuit of the 21-year old Dutch ace and although Rodgers declined to comment on the specifics, he did make it clear that a goalscorer is a necessity this summer.
"I can't confirm either way - you know me, in terms of speculation of players," he said. "The kid is a very talented player, of course. But I wouldn't like to confirm either way."
Rodgers added: "It's clear we need the goal threat for next year. There's going to be a whole raft of players that I'm sure will be looked at, then will be up to the club if they're affordable and if they're available.
"We've identified that [a striker] as a priority. We'll have to see availability first, and then take it from there."
The £20million-rated Depay, who is the Eredivisie's top goalscorer with 21 goals this season, is also on the radar of Manchester United and it's likely that he will reunite with former Holland boss Louis van Gaal at Old Trafford next term.