City withdrew their interest in the Germany international, who is valued in the region of £125 million, while Bayern are similarly pessimistic on their chances.
Should Arne Slot’s side see through their pursuit of Wirtz, it is likely to see the club’s transfer record broken from Darwin Nunez’s £85M capture in 2022.
Liverpool’s previous attempt to seek a record signing saw them bid £111M for Brighton’s Moises Caicedo before he eventually opted for a move to Chelsea.
However Wirtz could still stay at the BayArena this summer with another two years remaining on his current deal heading into the 2026 World Cup.
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