The Saints’ star centre-half is edging closer to a move to Anfield.
Van Dijk is wanted by Chelsea and Manchester City too, but the 25-year-old appears to have decided his future is with Liverpool.
The Netherlands international is likely to cost around £60million.
That figure would not only be a club record for Liverpool but a world record for a defender too.
However, Jurgen Klopp may look to take advantage of Southampton’s need for a new centre-back.
Mamadou Sakho could head to Southampton with Virgil van Dijk set to move to Liverpool
Liverpool will look at sending out of favour France international Sakho to St Mary’s
In turn, Liverpool would lower the fee to sign Van Dijk.
According to The Telegraph, the Reds could investigate if they can use any of their players in a part-exchange deal.
But specifically, it is said Liverpool will look at sending out of favour France international Sakho to St Mary’s.
Klopp has no plans to keep the defender, who shone while on loan at Crystal Palace in the second half of the season.
Virgil van Dijk's next club: Where could the Southampton star go next? Mon, June 5, 2017
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Virgil van Dijk prefers a move to Liverpool over Chelsea or Manchester City
Southampton were keen back in January but were put off by Liverpool’s £30m valuation.
But with Jose Fonte lost to West Ham and Van Dijk set to leave both in the same year, the Saints need to strengthen defensively.
And a switch involving Sakho may prove tempting as they would still receive a substantial fee for Van Dijk as part of the move.