Sigurdsson was top of Brendan Rodgers' transfer targets after a great spell on loan at Swansea last season. Tottenham are rumoured to be offering the Icelandic midfielder higher wages in a move near £8million.
If Sigurdsson makes the switch Liverpool will turn their attentions to Wigan midfielder Victor Moses. Dave Whelan knocked a bid of £4m from Chelsea last week and has claimed they want more than double that for the winger.
Source: DSG