Atletico Madrid have denied widespread reports that Liverpool have bid £21m for their forward Diego Costa.
A number of outlets including BBC Sport and the Guardian reported that Brendan Rodgers's side lodged a bid to bring the Brazilian international to Anfield as the possibility of Luis Suarez leaving the club looms.
But Atletico have told Spanish newspaper AS they have not received an offer from Liverpool or from any other club for Costa, insisting they have no intention of selling the 24-year-old under any circumstances.
Reports have suggested that Liverpool's bid for Costa will have been enough to trigger the forward's release clause, but Atletico have made it clear the former Valladolid star will have a key role to play at the Vicente Calderon in the new season.
Rodgers has already strengthened his forward options with Iago Aspas this summer, but with Suarez still persistently pushing for a move away from the club the Liverpool boss could be faced with a substantial void to fill at the forefront of his attack.
Arsenal have already seen bids of £35m and £40m +£1 for the 26-year-old swiftly rejected by Liverpool, but the Gunners are expected to return with an improved bid as pressure grows on Arsene Wenger to make a marquee signing this summer.
But despite uncertainty surrounding Suarez's future at the club, some reports suggest Costa's potential arrival would not signal the Uruguayan international's s departure, with Brendan Rodgers looking to have both south American forwards at his disposal as the club aim to claw their way back in Champions League contention this season.
Atletico themselves have been forced to alter their potent forward options from last season following Radamel Falcao's €55m move to Monaco.
Diego Simeone's side have brought Brazilian youngster Leo Baptistao to the club from Rayo Vallecano, a move which was followed by the applauded arrival of Spain's all-time leading goal scorer David Villa, who joined the club in what could be the bargain transfer of the summer.