If Liverpool signs Wirtz, he will become the club’s most expensive signing after paying £75m for Virgil van Dijk and £64m, rising to £85m, for Darwin Nunez.
Liverpool has already signed Jeremie Frimpong from Leverkusen for £29m as they prepare for life after Trent Alexander-Arnold.
Liverpool is also in talks with Bournemouth for Milos Kerkez, with a potential commitment of almost £200m to new signings in the coming weeks.