Liverpool almost completed the £35m move for Ismalia Sarr in January.
The Watford striker was close to joining Liverpool in the January window but a move failed to materialise between both clubs.
Sarr has been impressive this season scoring five goals in 25 appearances for the Hornets.
A deal between both clubs could not be completed once again because of the price tag.
His agent Thierno Seydi even asked Sadio Mane to help him find an apartment in the city.
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Seydi told PanAfricanFootball: “With Liverpool, a few days ago, we were at the stage of signing the contract that would tie the Reds to Ismaila Sarr.
“Everything was sorted: the monthly wages and the length of the deal. I’d even asked Sadio Mane to find him an apartment.
“But it in the end, they weren’t able to put the €40 million (£35m/$49m) on the table to finalise the deal.
“You have to say that if English clubs that once animated the transfer window are struggling to put funds together, that shows the depth of the crisis affecting football.”