Liverpool have rejected another bid from Crystal Palace for striker Christian Benteke, a club source has told ESPN FC.
Liverpool immediately turned down a new offer of £23 million plus £7m in add-ons as they considered the conditional fees to be "wildly unrealistic," the source said.
Palace had a bid of £25m rejected earlier in the summer, with the Reds keen to recoup the £32.5m they paid for Benteke from Aston Villa just over 12 months ago.
Sources have told ESPN FC that Liverpool want an initial £28m bid with another £4m payable in add-ons.
The 25-year-old Belgium international has failed to adapt to manager Jurgen Klopp's high-pressing system and finds himself behind Daniel Sturridge, Divock Origi, Danny Ings and Roberto Firmino in the pecking order at Anfield.
Palace have just received £25m from the sale of Yannick Bolasie to Everton and are looking to reinvest those funds on the proven Premier League goal scorer.
Despite struggling to adapt to Liverpool's playing style, Benteke scored 10 goals in his first season at the club.