Liverpool were reportedly in the stands at Real Sociedad's match with Barcelona to watch defender Inigo Martinez.
The 23-year-old, who has a £21.7m release clause, has been courting interest thanks to a string of impressive displays under the tutelage of David Moyes.
Spanish journalist Kike Marin claimed that Liverpool officials were at the Nou Camp for Real Sociedad's 2-0 defeat as they weigh up a potential bid.
Liverpool are expected to strengthen this summer following a disappointing season in which they have missed out on qualification for the Champions League.
Centre-back Dejan Lovren, signed last summer for £20m, has failed to make the desired impact whilst the futures of the ageing Kolo Toure and Martin Skrtel are uncertain.
Martinez has one cap for the Spanish national team and made 127 appearances for Real Sociedad after coming through the youth ranks.
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