Liverpool manager Brendan Rodgers seems to be preparing for next season without the services of his star striker Luis Suarez as he has targeted Valencia's Roberto Soldado as his replacement, according to talkSPORT.
Arsenal have reportedly offered £40m plus an additional £1, designed to trigger a clause in the the Uruguayan's contract, but the Reds have seemingly rejected the bid.
Tottenham had been in pole position to sign the Spanish international with their director of football Franco Baldini flying out to Spain to finalise the deal, but according to latest reports their bid of £24m was rejected by Valencia.
The Spanish club will not accept any offer less than his release clause of €30m, with their president Amadio Salvo saying: "Soldado can go if he wants - for €30 million and under our conditions.
"Valencia never had any intention of selling Soldado. If he goes then it is because the €30m figure has been met, not a cent less or a cent more.
"The buying club will also have to accept Valencia's conditions of payment also."
With Andre Villas-Boas' side returning empty handed from Spain, Liverpool are ready to step in and steal the striker from under Tottenham's noses, with Rodgers believed to be willing to sanction the £26m needed to secure his man.
Soldado is said to be aware of Liverpool's and Tottenham's interest in him and was set to hold talks with the club a couple of days earlier after having returned from holiday.
Liverpool's apparent willingness to activate Soldado's release clause must be cause for concern for Spurs chairman Daniel Levy, who has seen his transfer targets slip out of his hands with Christian Benteke choosing to extend his stay with Aston Villa and David Villa deciding to snub them in favour of Atletico Madrid.
Soldado has had an amazing time at the Mestalla so far, scoring 81 goals in 141 appearances for the Los Che since joining them in the summer of 2010.
Meanwhile, the Spanish side has set a deadline of August 3 for interested clubs to sign the 28-year-old, after which they will not listen to any offers.
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