The Egyptian has been in legendary form so far this season, scoring 20 goals in all competitions so far, more than any team in the bottom half of the Premier League table.
Despite only arriving in June, Salah is already under the noses of the European heavyweights and a move to Madrid has been heavily reported in recent weeks.
According to CalcioMercato, Madrid believe a €100m (£88m) bid would be enough to persuade Liverpool to part ways with the 25-year-old.
There were people on here who genuinely thought we should play Kent instead of “wasting money on Salah” this summer. Never forget that. #LFC
— Basquiat (@DoFRex) December 19, 2017
Also, Los Blancos are also reportedly open to sending Gareth Bale the other way in order to lower the financial cost of the deal.
Despite seeming settled in Spain, Bale has been linked to a move back to the Premier League in recent months, with Manchester United a prominently mentioned destination.
But Florentino Perez may see the Welshman ending up at Anfield instead.
CalcioMercato also reports that Madrid are desperate to strengthen their squad at the end of the season, with reports that Neymar, Mauro Icardi and Harry Kane are the players in Perez’s eyeline.
It’s gonna be weird when Salah replaces Gareth Bale at Real Madrid.
— Rob Usry (@RobUsry) December 10, 2017
But Salah is the player at the top of his wishlist. Madrid take on rivals Barcelona this Saturday in the first El Clasico of the season.