Liverpool have rejected a €67.5 million (£58.6m) bid from Bayern Munich to sign forward Luis Díaz, a source told ESPN.
Díaz enjoyed the most productive season of his Liverpool career last term, scoring 17 goals in all competitions and helping Arne Slot's side to the Premier League title.
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The 28-year-old has two years left on his contract and has been linked with a move away from Anfield, emering as one of Bayern's top targets.
The German club submitted a formal bid on Tuesday.
However, Liverpool swiftly rejected the bid and remain firm in their stance that Díaz is not available for transfer this summer.
It is the second time in a matter of weeks that Liverpool have fended off interest in the Díaz, having also rebuffed an advance from Barcelona earlier in the summer
It would likely take a sizeable offer for the Anfield club to reconsider their stance.