The Reds are set to push their plans to get a replacement for departed goal-getter Luis Suarez to Anfield in the coming weeks, and have settled on the Argentine.
Lavezzi has been a key member of PSG’s first-team during their back-to-back Ligue 1 wins, but he is now seen as surplus to requirements at the Parc des Princes.
The Parisians need to raise around £40m to fund a deal for Angel di Maria, with the realities of Financial Fair Play having hit the Middle Eastern-funded outfit.
The 29-year-old hit-man is available for around £18m – a fraction of his probable worth – and Liverpool have moved quickly in a bid to beat Italian interest.
Lavezzi is seen as a good option by Brendan Rodgers, with the pacey and industrious South American able to play on either flank or as a main striker.
Loic Remy was their original target, but the Frenchman failed a medical with the club.
Liverpool sold Suarez to Barcelona for £75m and have since spent close to £90m on a host of new first-team stars.
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