Bayern Munich remain short of Liverpool's £42.5m valuation of Mane
Bayern Munich remain around £8.5m short of Liverpool's £42.5m valuation for Sadio Mane as talks continue.
Liverpool are continuing talks with Benfica over the structure of their bid for Darwin Nunez.
It is understood Bayern coach Julian Nagelsmann has spoken to Mane in recent days ahead of his move to the Bundesliga giants.
The Reds have already rejected two bids for Mane from the Bundesliga champions, the latest of which was a £30m offer tabled on Wednesday.
Liverpool treated it the same way as the one they received at the weekend, dismissing it out of hand with the feeling that the offer was derisory.
Bayern raised their initial bid from £21.5m to £23.5m, but the other £6.5m would only come outright if Mane won three Champions League crowns at the Allianz Arena in addition to as many Ballon d'Or awards.
The German champions are trying to get £43m from Barcelona for Robert Lewandowski and Liverpool believe that figure is reflective of Mane's worth. The Catalan giants, intriguingly, are also interested in the ex-Southampton striker.
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But it is clear Mane's six-year spell at Anfield is coming to an end, with 22-year-old Uruguay forward Nunez set to effectively be his direct replacement.
The Reds are expected to smash their £75m transfer