Liverpool is set to break their transfer record once more this summer as questions arise about Alexander Isak’s future at Newcastle on Tuesday.

The Premier League champions have already caused a stir by acquiring Florian Wirtz for a massive £116 million, following that up by signing another player from Bayer Leverkusen, Jeremie Frimpong, in addition to Bournemouth’s left-back, Milos Kerkez.

However, bringing Isak on board would eclipse all previous deals. The Swedish forward would command a new British record fee, exceeding £125 million, but Liverpool’s mission is unmistakable: they will proceed if they get the right signals.

Isak is currently with Newcastle’s squad in Austria for a training camp and they want to enhance their forward line by adding Hugo Ekitike from Eintracht Frankfurt but, so far, their bid has fallen way short of the German’s expectations: they want €100m (£86m) for the France Under-21 international.

Mail Sport understands Newcastle have bid £70m for Ekitike – a player in whom Liverpool also retain an interest – but the structure of what they have offered doesn’t tally with what Frankfurt want; it has been a challenging window so far for Newcastle, who have agreed to sell Sean Longstaff to Leeds.

Liverpool have been determined to add a striker to their ranks since they secured their 20th title and while Isak represents the ideal choice, it is very much the club’s modus operandi to have other targets in mind should they be required.

Aside from Isak and Etikete, Liverpool have discussed Aston Villa’s Ollie Watkins and Yoane Wissa, the livewire Brentford forward who was close to joining Arsenal in January. 

Victor Osimhen has also been mentioned during talks with Napoli over Darwin Nunez.

Another intriguing detail is the fact Manchester United’s Marcus Rashford’s name was floated during a conversation but nothing progressed beyond that; there is little potential for that to be resurrected, given the question marks about his form in recent seasons.

This is an exceptionally busy period for Liverpool, who on Tuesday immediately rebuffed an offer for Luis Diaz from Bayern Munich. 

The German champions made a £58.5m proposal for the Colombia international but that is miles short of the Anfield club’s £86m valuation.

That figure is identical to fee Manchester United rejected for their captain Bruno Fernandes from Saudi Arabian side Al Hilal at the beginning of June. 

Diaz, who is two years younger than the Portuguese, was the subject of firm interest from Al Nassr.

In a situation that mirrors Isak’s position on Tyneside, though, sources in Colombia have told Mail Sport that while Diaz has huge affection for Liverpool, he doesn’t believe his current salary represents his value to the club. There have been no signs of them renewing the 28-year-old’s terms.

Barcelona have also been persistently linked with Diaz but they have not made any contact. 

Liverpool, clearly, will offload some of their squad in the coming weeks. Napoli are the only club to make contact over Darwin Nunez but their offer of £55m, including add-ons, was miles short.

Nunez, who scored in the 3-1 win at Preston last Sunday, was Liverpool’s club record signing in 2022 at £84m and the intention is to recoup £70m. England Under-21 pair Harvey Elliott and Tyler Morton also have admirers.