After a relatively quiet transfer window 12 months ago, Liverpool appear to be making up for lost time this summer.
The only new face to arrive at Anfield for the 2024-25 season was Italian winger Federico Chiesa, with a deal for Giorgi Mamardashvili also being struck which has seen the goalkeeper arrive this summer.
It soon became clear that major surgery during Arne Slots first summer was not required, as the Dutchman led Liverpool to the Premier League title, but Slot and the Reds hierarchy clearly realise that they cannot stand still for two consecutive summers, bringing in six players already, including �116 million playmaker Florian Wirtz from Bayer Leverkusen.
West Ham linked with Reds duo
Full-backs Milos Kerkez and Jeremie Frimpong have also been secured, with the Reds summer spending currently standing at �185.5 million. The sales of Caoimhin Kelleher and Jarell Quansah have brought in �18 million and �35 million respectively, but Liverpool may now have the chance to recoup more funds and strengthen their PSR position.
According to the Guardian, West Ham are targeting a move for Harvey Elliott, who captained England Under-21s to their European Championship this summer, netting five times in six games.
Wirtzs Anfield arrival could mean Elliott finds his first-team opportunities more limited and the Daily Mail claim that the club value him at �40 million with a buy-back clause, or �50 million without one, with the Reds knowing that the proceeds from a sale with go down as pure profit on the books.
This would boost the Anfield coffers if they are to act on their reported interest in Crystal Palace defender Marc Guehi or pursue a new forward.
West Ham have not yet lodged a bid for the 22-year-old, who is valued at 30 million by Transfermarkt, but the Guardian claim there is optimism at the Hammers that a deal could be struck.
They are also said to be interested in signing Elliotts Liverpool team-mate Tyler Morton, who struggled to make an impact in the Reds first-team last season following a promising loan spell at Hull City during the 2023-24 campaign. Transfermarkt value Morton at 7 million.
In FourFourTwos view, moving Elliott on could be a wise move from an accounting perspective.
The fact that clubs are incentivised by PSR regulations to sell home-grown players is one of the worst elements of this flawed framework, but if it suits Liverpools accounts and enhances Elliotts first-team opportunities, it could work out for all parties.
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