Henrikh Mkhitaryan
Henrikh Mkhitaryan could cost Liverpool upwards of £20m if Shakhtar agree to let him leave. [Reuters]

Liverpool have yet to submit an official offer for Shakhtar Donetsk star Henrikh Mkhitaryan but the Ukrainian club have stated that they are willing to listen to proposals for the prolific attacking midfielder.

The 24 year old is believed to be one of Liverpool's top targets after another impressive season for Shakhtar in which he managed to score 25 league goals to help the club win the league title for the fourth year in succession.

Sky Sports suggest that Mkhitaryan could be available for around £22m but Shakhtar chief executive Sergei Palkin has made it clear that there is yet to be a single offer from Liverpool.

"As you know, there have been too many different conversations about Henrik Mkhitaryan," Palkin told Russian newspaper Izvestia. "But the situation has been strongly and artificially inflated. I can say that we have had no communication from any member of Liverpool."

Despite no concrete offer from the Reds, manager Brendan Rodgers has seemingly been encouraged to make an approach after the chief executive made it clear that they would listen to offers.

"Henrikh is an important player in our team. Shakhtar want to keep him but we are willing to listen and consider all proposals for his transfer.

"We have already parted with Willian and Fernandinho but the club will not just sell players. Soon we will also strengthen ourselves with quality players, designed to replace those who have left."

Liverpool have been linked with several players in recent weeks but they have thus far only completed a deal for Ivory Coast international Kolo Toure who joined on a free transfer from Manchester City.

Spanish forward Iago Aspas is said to be close to completing a move, while Liverpool are also said to be in negotiations with Sevilla over winger Luis Alberto. Sunderland goalkeeper Simon Mignolet has also been linked with a move but there is yet to be a concrete offer from the Merseyside club.

Should Liverpool pursue their interest in Mkhitaryan then it would likely take a considerable offer as Manchester City were forced to pay £30m for Brazilian midfielder Fernandinho who left Shakhtar earlier this month.