Liverpool have launched a new bid for Napoli defender Kalidou Koulibaly.
ESPN says Liverpool have tabled a £40 million offer to Napoli for the centre-half.
However, like with Chelsea, Napoli have rejected the proposal.
Napoli president Aurelio de Laurentiis won't consider offers for Koulibaly less than £60 million.
Liverpool are expected to return again with an improved proposal before the end of the month.
Source: tribalfootball.com