Liverpool will be due a transfer windfall if Southampton sell Danny Ings.
The English striker, who joined Saints from Liverpool in 2019, has rejected a new contract from the south coast club.
Chelsea, Manchester City and Tottenham have all been linked with Ings.
The Mirror says Liverpool included a 20% sell-on clause when they sold Ings to Southampton.
Saints had offered a four-year contract with an option for another year.
The 28-year-old has scored 46 goals in 100 appearances for the club.
