Sadio Mane looks certain to leave Liverpool this summer.

The Senegalese forward has just one year remaining on his current deal and appears to have made it clear that he wants a new challenge elsewhere.

Mane has evolved into a truly world-class footballer over the past six years at Liverpool and as such, they're not willing to let him leave on the cheap.

Jurgen Klopp's side are prepared to play hardball with the club's interested in Mane, with Bayern Munich the frontrunners to acquire his signature.

Liverpool have already rejected one £25 million package offer from the German champions and they've now dismissed a second approach from them.

And it's very easy to understand why Bayern's follow-up has been declined as well.

The second package is worth £30 million in total, a slight increase on the previous, but contains some truly bonkers bonuses.

PARIS, FRANCE - DECEMBER 05: The FIFA Ballon D'Or trophy is seen during the FIFA Ballon D'Or Press conference on December 5, 2011 in Paris, France. (Photo by Pascal Le Segretain/Getty Images)

The Ballon d'Or clause in Bayern's second offer for Mane

According to The Times, the guaranteed fee would be £23.5 million and for Liverpool to receive the rest of the money, Mane would have to win the Champions League and the Ballon d'Or in each of the three years of his Bayern contract.

Madness, right? Liverpool swiftly and rightly refused to even entertain the offer, deeming the clauses as 'laughable' - which is exactly what they are.

Hasan Salihamidzic, Bayern’s Head of Sport, has apparently structured the offer that way because Liverpool have reached three of the last five Champions League finals.

They've only managed to win one of them, though.

PARIS, FRANCE - MAY 28: Sadio Mane of Liverpool looks dejected following their sides defeat in the UEFA Champions League final match between Liverpool FC and Real Madrid at Stade de France on May 28, 2022 in Paris, France. (Photo by Julian Finney/Getty Images)

Bayern's insistence on frugality in their bid to sign Mane is also not helped by the fact that they're demanding over £40 million for talisman Robert Lewandowski - who wants to sign for Barcelona.

Like Mane, Lewandowski has just one year remaining on his current deal and he is three years older.

What are Bayern playing at?