The 20-year-old frontman has been heavily linked with a move away from the Ramón Sánchez Pizjuán this summer, after catching the eye during an impressive season with Barcelona B in 2012/13.
With 11 goals in 38 appearances for the Catalan club's second-string, Alberto has attracted interest from Brendan Rodgers, who is keen to strengthen his Liverpool attack ahead of the new season.
As speculation continues to mount that Luis Suarez will leave Anfield, the Reds are ready to bring the Spaniard to Merseyside having stepped up their bid to lure the player to the Premier League.
"Liverpool's interest in Luis is real, but nothing has been signed," revealed Sevilla director of football, Ramon Verdejo in an interview with the club's official TV channel, La Bombonera. "They've made the player a very important offer.
"I recall that much of a fuss was made when we loaned him out. As it stands, we all agree that he now has a better value in the market and has grown as a footballer."
Sevilla manager Unai Emery has been criticised for allowing Alberto to leave the club on loan last season, and supporters will be even more disappointed if he is sold to Liverpool this summer.
"Is it a good deal to sell him for the figures they speak of? The offer we have on the table is a very good one with respect to where Luis is currently," Verdejo added.
"We don't know what will happen in the future. To date, we haven't accepted the offer."