Liverpool are reportedly 'big admirers' of Manchester United striker Marcus Rashford and Tottenham ace Heung-min Son.
According to The Independent, the Reds recruitment team and manager Jurgen Klopp hold the rival duo in high regard.
But they are realistic about their chances of ever landing the pair, considering their interest 'immaterial' due to the fact United and Spurs would refuse to sell their star attacking talents.
Liverpool had a relatively quiet January transfer window, although they did sign Takumi Minamino from Red Bull Salzburg for a £7.25million fee.
It is claimed they are expecting another subdued summer with a host of names they admire being subject to huge wages and price tags.
Bayer Leverkusen youngster Kai Havertz, 20, is another player on their shortlist, but they do not want to shell out his £80million asking price.
Jadon Sancho and Kylian Mbappe are amongst those also being monitored but the Reds are unwilling to break their wage structure and will instead focus on tying down Virgil van Dijk and Alisson to new long-term contracts.
The runaway Premier League leaders have only spent £15million since winning the Champions League last June - with all the signings bar Adrian seen as future aces rather than breaking the current first XI nucleus.
And Klopp this week hinted their transfer policy will now continue to focus on retaining their star players and bringing through youngsters.
"Not easy but is it possible? We will see, we don’t know exactly," said Klopp. "We just prepare potential situations, that’s how it is. We always try to strengthen and to strengthen could mean as well that we look at our own squad.
"Who can make the next step? Who is ready for doing that? Who will hopefully not be injured and can hopefully make the next steps as well? Like Ox and Naby - some little injuries here and there cost them always a little bit of rhythm, but we all know about the quality of them.
"Curtis (Jones) came on in the last game, looked pretty promising. These are talks we have, where we try to estimate the future. We believe that we can do a lot with this existing squad, that these boys can make next steps.
"As long as you can make the next step, you are in the right place. A squad like this, to improve easily would be really strange. It would have to be 100 per cent the right player, or we do it internally, or we do it internally and externally. All possible."