Highly rated Wigan Athletic midfielder James McCarthy continues to be linked with a summer switch to Liverpool.
The 20-year-old Republic of Ireland international has capped a wonderful season in the Barclays Premier League, helping Roberto Martinez's side fight off the threat of relegation on the final day of the campaign.
His performances have captured the attention of a number of potential suitors with the Daily Mail previously reporting that Liverpool had identified McCarthy as a 'top summer target'.
Only last week, a source close to the Anfield club stated that a deal was on the verge of completion. Speaking to Goal.com, they stated:
"It is 90 per cent done, all sides now seem to accept it is going to happen and it's a matter of everyone trying to get the best deal.
"Liverpool have shown the most interest for quite a while and have convinced him that it will be the best move to fulfil his potential."
However, Latics chairman Dave Whelan has refuted claims that any offer has been received for McCarthy.
"James is a quality young player, and the intention is to be keeping hold of players of that calibre," he told skysports.com.
"In the end, of course, you have to let them go, there's no question about that. It's how long you can keep them here and it also depends what the lad himself wants to do.
"You have to listen to players' demands and the reasons for that, and you have to be realistic with everybody. But it's too early to be analysing any of that.
"At this moment in time, we don't know if anybody is coming in for any of our players, and whether those players would want to leave if we decided they could go."
Having moved to the DW Stadium in 2009 for just £1.2million, when Wigan do decide to sell, they can expect a tidy profit on McCarthy, with previous valuations touted as high as £20million.
It remains to be seen whether Liverpool would be willing to meet that, but with the financial backing of Fenway Sports Group, Kenny Dalglish will have the money available to pursue his chosen Anfield targets.
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