Liverpool tried to sign Villarreal winger, Samuel Chukwueze, but their €35million bid was rejected in January, France Football reports.
Chukwueze only made his senior debut for the LaLiga club 18 months ago.
The Super Eagles star is believed to have a €65million release clause in his contract.
Chukwueze was linked with Liverpool last summer too, but a move did not materialise.
“I am aware that there are several interested teams, but I am still a Villarreal player and there is nothing concrete,” he said at the time.
However, the Reds attempted to sign him during the winter window, but their offer was turned down by Villarreal.
Chukwueze, 20, has scored four goals and provided four assists so far this season.