Real Madrid are plotting a £40 million move for Liverpool striker Luis Suarez, although the Reds remain desperate to keep their star man.
The Spanish giants have contacted the Uruguay international's agent Pere Guardiola, brother of the new Bayern Munich boss Pep, according to The Sun.
Bernabeu officials have made Suarez their top attacking priority following Neymar's decision to sign for Barcelona and with Radamel Falcao seemingly joining Monaco.
However, a senior Liverpool source was quoted as saying: "We will not sell Luis Suarez. Brendan Rodgers has said this on several occasions.
"The club will not entertain any bids be it Real Madrid or anyone else," the insider revealed. "Luis is one of the world’s best players and is not for sale."
Yet, the 26-year-old is suspended for the first six games of next season and could be driven away from Anfield by their lack of Champions League football.
Suarez has attracted interest from several major teams after scoring 23 goals in the recent Premier League campaign amid off-field controversies.
Real Madrid are set to formally table an offer once Paris Saint-Germain manager Carlo Ancelotti has officially taken charge at the Bernabeu.
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