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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Summer 2016 is set to be a very exciting time for football fans, as this is when the long awaited Euro 2016 tournament kicks off.
Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.