Liverpool v Osasuna - Pre-Season Friendly Official Premier League Nike Strike Aerowsculpt 21/22 during the pre-season friendly match between Liverpool FC and CA Osasuna at Anfield on August 9, 2021 in Liverpool, England. Liverpool England breton-liverpoo210809_npyDF PUBLICATIONxNOTxINxFRA Copyright: xJosexBretonx

Sadio Mane is close to sealing his transfer to Bayern Munich, with the club readying a revised bid that matches Liverpool’s valuation of PS 42.5m. Bayern Munich is reportedly preparing their third bid for Sadio Mane, following Liverpool’s rejection of the previous two offers. After Liverpool rejected Liverpool’s two recommendations for Liverpool striker Sadio Mane, Bayern Munich is now allegedly preparing to come back with a third bid expected to satisfy the Premier League side’s demands.

These moves prompted Bayern Munich to look at a better offer, this time looking to approach Liverpool’s valuation of Sadio Mane. Bayern Munich’s request of PS 30m for Mane was quickly rejected by Liverpool, who found the payment structure PS 23.5m upfront, with PS 6.5m payable if the Germans win the Champions League and Mane is named the winner of each of the following three seasons in the Ballon d’Or to be ridiculous. The increase would have made the Mane move an exorbitant one by Bayern Munich’s standards: At 30, Liverpool forward Sadio Mane will become the club’s third-most expensive signing, behind only Lucas Hernandez and Leroy Sane.

Suppose Bayern Munich can persuade Liverpool forward Sadio Mane to sign on the dotted line. In that case, the Senegal international will probably arrive at the club’s training complex Sabener Strasse as its third signing this summer, following the arrivals of Noussair Mazraoui and Ryan Gravenberch from Ajax. With Robert Lewandowski pushing hard to join Barcelona this summer, an announcement signing such as Liverpool striker Sadio Mane would probably make Bayern Munich’s whole set-up executives, Julian Nagelsmann, players, and fans feel comfortable. If it has, and reports from the Germans end have suggested that the personal terms for the three-year deal were agreed, then a contract is now likely to progress swiftly, with Mane potentially becoming a Bayern Munich starter in just days.

As things stand, Robert Lewandowski wants to join Barcelona, with the German winger in talks to sign a new deal with Liverpool, and things are looking bleak. Bayern Munich now realises – despite having the upper hand and the fact that Liverpool has already recruited his replacement, Darwin Nunez – they will need to make a firm offer, matching Liverpool’s PS42.5m valuation. Bayern Munich has also pointed out that they negotiated with Liverpool very gently over Thiago, selling the midfielder for a starting fee of PS20m, with potential additions of PS5m.

While Bayern Munich used the example of Thiago’s PS25m transfer to Liverpool in the summer of 2020 to justify their two relatively low offers, Liverpool feels the fairer comparison is to the PS42m pricetag Bayern placed on Robert Lewandowski. Liverpool is looking to recoup the PS34m they spent on Sadio Mane when he joined Southampton in the summer of 2016, as well as some profits.