Liverpool: Liverpool have launched a £21.8 million bid for Atletico Madrid striker Diego Costa, according to a report in espn.co.uk.
Costa has been capped twice by Brazil and scored ten goals in 31 league games last season as Atletico finished third in La Liga.
Liverpool have made no comment on the possibility of signing the 24-year-old, but sources said the club are hopeful that a deal will be struck.
The offer is understood to have triggered a release clause in Costa's contract.
Liverpool manager Brendan Rodgers stated last week that a major priority in the transfer market was "a bit more support - that extra bit of quality - at the top end of the field".
He has decided to move for Costa regardless of what happens with last season's 30-goal top-scorer Luis Suarez, who remains at Anfield more than two months after first declaring that he wanted to leave.
Liverpool have rejected two bids for Suarez from Arsenal, who have not returned with any increase on the £40,000,001 offer that was knocked back last week.
No other club has made a bid for the striker this summer, despite reported interest from Real Madrid.
The Uruguay international will not be able to play in the Premier League until September, as he completes a ten-match domestic suspension imposed after he bit Chelsea defender Branislav Ivanovic during a Premier League match in April.
Managing director Ian Ayre insists that the club have no plans to sell Suarez, telling Sky Sports News: "We've got Luis Suarez in our squad and he's working hard.
"Despite what people think, we've not had an intention of selling Luis. We've never said we want to sell Luis.
"He continues to work hard and train hard for Liverpool. That will continue and I'll expect him to be here at the start of the season. Selling is not something we're interested in and, as our fans would expect, we rejected both bids from Arsenal.
"The player is not available for sale - that's where we are and that's where we'll stay."
Meanwhile, Liverpool's England Under-21 left-back Jack Robinson has joined Championship side Blackpool on loan for the season.
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