Jürgen Klopp is a big admirer of the Guinea international, who enjoyed an outstanding season in the Bundesliga.
Keita is one of Klopp's top targets as he looks to bolster his midfield options, but Leipzig are reluctant to sell and it would take an offer of around £50million to seriously test that resolve.
Leipzig chief executive Oliver Mintzlaff said: “We have decided that we will not sell any player from our starting line-up.
“Ralf Rangnick (sporting director) told this to our team at the end of the season. We will keep our team together and keep on developing.”
Liverpool's current transfer record is the £35million they spent buying Andy Carroll from Newcastle United in 2011.
However, it's highly likely that will be broken this summer with Klopp keen on Keita and Virgil van Dijk, who would both cost in excess of that figure.
Van Dijk would command a fee of around £50million with the Southampton defender also being pursued by the likes of Chelsea and Manchester City.
Source: Liverpool Echo
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