Liverpool are prepared to pay a club‑record €100m (£85.5m) to sign Darwin Núñez from Benfica but have rejected what they consider a derisory second bid from Bayern Munich for Sadio Mané. The Premier League club are undeterred by Benfica’s €100m valuation of the 22-year-old and are willing to pay €80m plus €20m in add-ons to secure the striker. Manchester United are also interested but Núñez is understood to be keen on a move to Liverpool, who are ready to offer a five-year contract. The club are awaiting a decision from Benfica on their proposal and are not willing to enter a bidding war as they line up potential replacements for Mané. Bayern’s latest offer for Mané was worth up to £30m provided the club win the Champions League and Mané wins the Ballon d’Or in each of the next three seasons – the anticipated length of the striker’s contract. The deal was rejected out of hand by Liverpool, who have appeared in three of the past five Champions League finals and consider the add-ons unrealistic, to say the least. Liverpool want more than £40m for Mané, who has been instrumental in the club’s success under Jürgen Klopp but is targeting a fresh start after six years at Anfield. The 30-year-old has only 12 months on his contract, which may force Liverpool to negotiate with his suitors at some stage. Mohamed Salah and Roberto Firmino also have 12 months on their deals. Bayern are trying to move swiftly to sign Mané with doubts surrounding Robert Lewandowski’s future in Munich. They had an offer worth up to £25m rejected by Liverpool last week and their latest bid is for a guaranteed £23.5m plus £6.5m in add-ons. That is nowhere near Liverpool’s valuation of a key asset who scored 23 goals last season. Liverpool also want a replacement lined up before considering the sale of the Senegal forward. Núñez is the leading target for Klopp should Mané get his wish to join Bayern. The Uruguayan, who was the top scorer in Portugal last season with 26 league goals and scored 34 in total, is high on Liverpool’s wishlist. Almería are due 20% of any profit that Benfica make under the terms of his €24m transfer to the Lisbon club in 2020. United also want Núñez as they rebuild under Erik ten Hag but cannot offer Champions League football. Núñez was hugely impressive in Benfica’s Champions League quarter-final defeat by Liverpool in April, scoring in both legs, and was publicly praised by Klopp afterwards. Liverpool will have to break their transfer record – the £75m paid for Virgil van Dijk – to meet Benfica’s valuation and secure the in-demand striker. The club have signed Fulham’s 19-year-old midfielder Fabio Carvalho from Fulham and hope to finalise a deal for Aberdeen’s right-back Calvin Ramsay this week.