Premier League leaders Liverpool had a €35 million (£30m/$39m) bid for Villarreal forward Samuel Chukwueze rejected in January, according to France Football.
The 20-year-old Nigeria winger is believed to have a €65 million (£55m/$71m) release clause in his contract.
Chelsea have also been linked with a move for the young forward, who only made his senior debut for Villarreal 18 months ago.
