Liverpool have reached a deal with Benfica to sign Uruguay striker Darwin Nunez, the Portuguese club have confirmed.
Benfica say a fee of 75m euros (£64m), rising to a potential 100m (£85m) euros with add-ons, has been agreed.
Nunez, 22, scored 34 times in 41 appearances across all competitions for Benfica last season.
Liverpool’s record transfer is the £75m paid to sign centre-back Virgil van Dijk from Southampton in 2018.
Premier League rivals Manchester United were reportedly also interested in signing Nunez.
The deal taking the forward to the Premier League will cost £64m (€75m/$79m) up front, along with a potential £21m (€25m/$26m) in add-ons.
This would make Nunez the most expensive signing in Liverpool’s history, as they spare no expense with reinforcements ahead of the possible departures of Sadio Mane and Mo Salah.
Only formalities remain, including the medical, before Nunez is unveiled as a Liverpool player, with the club having beaten a host of other teams including Manchester United to his signature.
Another big winner in the deal is Spanish club Almeria, with Nunez’s former team due 20 per cent of any profit Benfica make.
With Benfica having signed him for €22m (£19m/$23m) in 2020, Almeria will be due a windfall of at least €9m (£7m/$9m).
The striker, who has 11 caps for Uruguay, scored 26 goals in 28 league games in 2021-22 – with 25 of those goals coming in the 24 league matches in which he started.
He also scored six times in 10 Champions League games last term, including against Liverpool in both legs of their quarter-final in April.
Jurgen Klopp will hope his new man is as successful as his compatriot was on Merseyside, as they reconfigure their attacking line with Nunez joining January signing Luis Diaz at Liverpool.