Al-Ittihad are ready to test Liverpool's insistence that Mohamed Salah is not for sale this summer with a package worth €150 million ($162 million) for the 31-year-old
The Saudi Pro League title holders have made the Egyptian their highest priority target between now and the end of their transfer window on September 20
The deal would be made up of around $108 million in guaranteed payments to Liverpool with a further $54 million in performance-related bonuses.
"Mo Salah is a Liverpool player and essential for everything we do," said manager Jurgen Klopp on Friday.