Liverpool are even more interested in Atalanta defender Cristian Romero than Manchester United, but he is only available for €50m.
There have been multiple reports of an approach from Manchester United for the Argentina international.
However, Calciomercato.com claim it is Liverpool who have made a genuine proposal to the Bergamo club and are therefore leading the race on the transfer market.
The 23-year-old spent this season on loan from Juventus with an obligation to buy for €16m, bringing the total cost to circa €18.5m.
His transfer value has doubled in that time thanks to his performances for Atalanta in Serie A, the Champions League and Coppa Italia.
He also impressed with his senior Argentina debut, scoring a goal this week.
This is why Atalanta are not prepared to even listen to offers under €50m for the versatile defender.