Liverpool have had a second bid of £66m rejected by RB Leipzig for midfielder Naby Keita, the Times have reported.
Last season's Bundesliga runners-up appear to be unwilling to negotiate, with owner Dietrich Mateschitz claiming that there is "no way" the in-demand Guinea international will be sold.
The €75m offered by Liverpool represents a fee five times the amount Leipzig paid Red Bull Salzburg for Keita last summer.
“We don’t sell any of our players just to get money,” Mateschitz told Sportbild. “Lately we got a €75 million offer for Naby Keïta. No way! He has a contract and he will accomplish it.
“To sell him would not only be a proof of distrust to our fans but also the wrong sign for our players like Timo Werner, who is in demand too.”
Leipzig have previously rejected a Liverpool bid of £57m, and seem relatively untroubled by the Premier League club's relentless pursuit to sign the 22-year-old.
Reds boss Jurgen Klopp has admitted that Keita is his prime transfer target, and that he will only give up on a potential deal reluctantly.
At £66m, Liverpool's bid for Keita would have smashed their record outlay if successful, but the prospects of completing a deal are growing increasingly uncertain.
It remains unclear whether Keita would favour a move to the Premier League this summer, or if he is content to stay with Leipzig who will play Champions League football next season.
The midfielder made 31 Bundesliga appearances for Leipzig last season, scoring eight goals and providing seven assists.