The Anfield outfit believe the Uruguay forward is worth more than Fernando Torres was when he left for Chelsea.
Liverpool are determined not to listen to offers for anything less, although once a fee hits that target they could be tempted to sell, according to the Guardian.
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The reputation of the Premier League means it is the most popular and one of the most watched leagues in the world.
Five English clubs will compete in the last sixteen of the Champions League for the first time ever as Liverpool, Manchester United, Manchester City, Chelsea and Tottenham face some difficult away matches.