Liverpool have reportedly rejected Bayern Munich’s latest offer for Sadio Mane, with some of the add-on bonuses labelled “laughable”.
Mane, 30, is expected to leave Liverpool this summer as he has just a year left on his contract.
Bayern saw a £25m bid turned down earlier this week and, according to the Times and the Athletic, have now seen a bid totalling £30m rejected.
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The offer includes a guaranteed fee of £23.5m and £6.5m in add-ons.
In order to hit the targets for the add-ons and reach the £30m fee, Bayern would not only have to win the Champions League for the next three seasons, but Mane would also have to win the Ballon d’Or each time.
The offer was apparently “swiftly rejected” by Liverpool and the Athletic say it was regarded by Anfield officials as "laughable".
It is reported that Liverpool sporting director Julian Ward is using £42.5m as a benchmark figure for negotiations.
Bayern have prepared a three-year contract for Mane, while they also look set to lose striker Robert Lewandowski.
The Poland international has expressed his desire to leave the Allianz Arena, saying "something has died in me", and Bayern are reportedly looking for around a £42.5m fee.
Lewandowski also has a year left on his contract but is three years older than Mane.

Sadio Mane

Image credit: Getty Images

Mane joined Liverpool from Southampton in 2016 and has been a key player for Jurgen Klopp, scoring 120 goals in 269 games.
He netted a 98th-minute penalty to lead Senegal to a 1-0 win over Rwanda in Africa Cup of Nations qualifying on Tuesday.
He also struck a hat-trick in victory over Benin at the weekend to become Senegal’s all-time leading scorer.

Liverpool look to Nunez

If Mane does depart Anfield this summer then Benfica striker Darwin Nunez could be a replacement.
According to the Daily Mail, Liverpool could be ready to break their transfer record to sign Nunez, who netted 34 times in 41 games for the Eagles last term.
He is also being tracked by Manchester United and Newcastle, but would appear to be reciprocating the Reds' growing advances with his heart understood to be set on a move to Anfield.
If Liverpool do manage to lure Nunez, the reported fee of £85m would surpass the £75m they paid Southampton for Virgil Van Dijk back in 2018.
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