The Reds have tabled a staggering offer, reportedly around 110 million euros, to prise the 22-year-old from the Bundesliga champions, according to Spanish outlet Sport.

Fresh off their 20th Premier League title, Liverpool are determined to keep evolving under head coach Arne Slot. The Dutchman, who has maximised the potential of Jurgen Klopp's squad, now seeks to shape his own team. With Trent Alexander-Arnold set to join Real Madrid and Andy Robertson's form dipping, the Reds are closing in on full-backs Jeremie Frimpong and Milos Kerkez to bolster their defence.

However, it's the pursuit of a creative No.10 where Liverpool are making the biggest waves, with Wirtz as their top target.

German journalist Florian Plettenberg revealed on X that Wirtz remains Liverpool's "absolute dream target" for the attacking midfield role. He noted that the Reds have maintained direct contact with Wirtz and his family, who act as his representatives, while Bayern Munich are also in talks. No official bids had landed with Leverkusen as of Wednesday, but Plettenberg stressed that all parties await Wirtz's final decision.

Wirtz, who has delivered 16 goals and 15 assists for Leverkusen this season, was initially tipped to join Bayern Munich. However, Liverpool's hefty proposal has shifted the narrative, with Sport reporting that the Reds' offer is currently the "best" on the table. Bayern, the Bundesliga giants, are now "fearing the worst" as Liverpool's financial muscle threatens to derail their plans.

Leverkusen, according to the report, would prefer to sell Wirtz to a Premier League club rather than strengthen a direct rival like Bayern. A higher transfer fee and avoiding a domestic competitor make a move to England appealing for the German club. Yet, there's a chance Wirtz could opt to stay with Leverkusen for another season, though this seems unlikely.

David Ornstein of The Athletic provided further insight, confirming Liverpool's strong interest in Wirtz. "Clearly, Liverpool are very interested, hence contacting Wirtz's representatives to express that," Ornstein said in a recent Q&A. He noted that Manchester City have stepped back due to the deal's cost, leaving Liverpool and Bayern as the main contenders.

"Many people you speak to across the industry think Bayern remain in the driving seat, others reckon Wirtz will go to Liverpool, and some say he'll stay at Bayer Leverkusen," he added, highlighting the uncertainty surrounding the player's choice.

However, Sky Sports News countered that Liverpool are not actively working on a deal but would pounce if Wirtz signals interest in a Premier League move.

To fund such a blockbuster transfer, Liverpool may need to offload players, with forwards Darwin Nunez and Luis Diaz linked with exits. Barcelona have shown growing interest in Diaz, which could help balance the books.

Wirtz, widely regarded as one of Europe's brightest talents, has reportedly set a 10-day window to decide his future. His choice will hinge on sporting ambition over financial gain, as he told Sports Illustrated: "When I moved from Cologne to Leverkusen, I didn't think for a second about what my salary would be."

As the transfer saga unfolds, Liverpool's bold move has put them firmly in the spotlight, ready to shatter their transfer record to land a player who could define their next era.

Newcastle United are set for talks with Liam Delap