Liverpool REJECT second ‘laughable’ Sadio Mane transfer bid from Bayern Munich as they hold out on £43m

LIVERPOOL have reportedly turned down a "laughable" second bid by Bayern Munich for star man Sadio Mane.

The Senegal superstar is out of contract next summer and doesn't look likely to pen new terms at Anfield.

And in order to generate some money on the player, Liverpool have to sell this summer to avoid losing him for free.

Mane can sign a pre-contract with foreign clubs from January 2023.

Bayern saw an opening bid worth £21million, with an additional £4.6m in add-ons if they win the Champions League, rejected by the Merseyside club.

But according to , they have increased that opening bid by £2.5m, to a guaranteed fee of £23.5m, and the add-ons by £2.5m to £6.5m.

But the offer has been deemed "laughable" by Liverpool officials due to the nature of the bonuses.

In order for the fee to reach a total of £30m, Bayern would have to win the Champions League each year across his proposed three-year stay.

Mane would also have to win the Ballon d'Or in each campaign he stays with the German champions.

The report goes on to state the bizarre bonus structure based on Champions League success is odd given Liverpool have contested three of the past five finals.

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Liverpool are keen to hold out for around £43m, which would help boost the transfer budget in order to sign a replacement.

Darwin Nunez is a player Jurgen Klopp admirers.

The 22-year-old Uruguayan impressed up front for Benfica this term.

Nunez scored 34 goals last season, including two against Liverpool in the quarter-finals of the Champions League.

Bayern’s head of sport, Hasan Salihamidzic, wants to fly to Merseyside and meet Julian Ward to try and close a deal.