The Reds have long been linked with a move for 21-year-old Beier, who netted 16 goals in 33 appearances last season and has also been touted as a possible target for Premier League rivals Chelsea.
According to Sky Sports Germany, Beier remains a real target for Liverpool and the Reds even held talks over a deal in the last few days as they tried to convince the young striker to make the move to Anfield.
However, Beier remains clear in his desire to join Borussia Dortmund instead. Nuri Sahin’s side are looking to replace Niclas Fullkrug following his move to West Ham United and have set their sights on Beier.
Talks over personal terms are underway, and once an agreement is reached, Dortmund plan to negotiate with Hoffenheim to seal Beier’s signature and ensure he does not join Liverpool this summer.
90min understands a central striker is not one of Liverpool’s top transfer priorities this summer. Instead, Arne Slot wants a wide forward, a new centre-back and a midfielder.
Club officials are exploring a move for Real Sociedad midfielder Martin Zubimendi, who comes with a release clause of €60m (£51.7m).
The Athletic state that Zubimendi is likely to approve a move to Liverpool this summer, despite having previously rejected the chance to move to the Premier League.
However, agreeing a fee with Sociedad could be tricky. Previous reports have warned suitors that Zubimendi will only be available for his €60m release clause, which has to be paid in full and cannot be spread out into instalments.
