Real Madrid are to test Liverpool's resolve this summer with a £40m bid for striker Luis Suarez, according to a report.
The Spanish side have reportedly contacted Suarez's agent and are hoping to begin negotiations in the near future.
Suarez is Madrid's top transfer target this summer after being priced out of a move for Napoli forward Edinson Cavani.
However, they will face opposition from Liverpool, who insist that the striker is not for sale.
A Liverpool source told The Sun: "We will not sell Luis Suarez. Brendan Rodgers has said this on several occasions and the club will not entertain any bids be it Real Madrid or anyone else.
"Luis is one of the world's best players and is not for sale."
Suarez scores 30 goals in 44 appearances for Liverpool last season.
