Liverpool are keen to sign Alvaro Negredo from Sevilla, despite the attention of Sunderland, report tribalfootball.com.
The Spanish forward, who is rated at £15 million has also been linked with a move to the Black Cats by The People.
But Liverpool lead the race for forward as Dalglish looks to build a squad for the new season.
The Liverpool boss, who is expected to be given a permanent deal this summer, will be given a huge transfer kitty this summer to help boost the club's push towards the top four.
The club could well have an unexpected place in the Europa League after surpassing Tottenham Hotspur in the Barclays Premier League.
As well as Negredo, who Sunderland are tracking to replace Darren Bent, Liverpool haver their eye on Mario Gomez, Ezequiel Lavezzi and Edinson Cavani to bolster their attacking ranks.
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