Liverpool’s record £110 million bid for Bayer Leverkusen midfielder Florian Wirtz has been rejected, with the German club seeking around £127 million.

Wirtz, 22, is Liverpool’s top target this summer, having agreed personal terms and previously rejecting a move to Bayern Munich.

Leverkusen expects Wirtz to leave but aims to finalize terms, possibly involving performance-based bonuses or including Liverpool players such as Jarrell Quansah or Harvey Elliott in the deal.