The Reds have turned their attention to the Anzhi Makhachkala star, after missing out on both Henrikh Mkhitaryan and Diego Costa this summer.
Manager Brendan Rodgers has revealed the club have money to spend on players that will improve the first team, and hopes to make one big money signing before the close of the transfer window.
Tottenham have also been linked with the Brazilian, who Anzhi value at £35million – meaning any potential deal could see Liverpool equal their club record transfer fee having spent the same figure on Andy Carroll in January 2011.
Anzhi are overseeing a mass clear out this summer, with Russian billionaire Suleiman Kerimov reportedly losing patience with his stars.
He is said to have put his entire squad up for sale, with the hope of creating a new side that focuses more on younger, local talent.
Liverpool have been busy already during this transfer window, and would see the addition of Willian as a major boost heading into the new Premier League season.
The Reds are currently in the process of completing a deal for their fifth summer signing, with Granada left back Guilherme Siquiera poised to join the club for £6m.
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