The Reds are set to continue revamping their forward line, after agreeing to another sale.
Liverpool look set to let another one of their forwards leave the club, with several media sources reporting that Sunderland have had a £14 million bid for Fabio Borini accepted by the Reds.
Luis Suarez has famously departed Anfield for Barcelona for a club record £75 million, while Spaniard Iago Aspas has signed for Sevilla on loan for the season.
And now they have sanctioned another sale, with the 23-year-old Italian set to sign on at the club he was on loan at last season.
Borini started the club's 2-1 loss to Brondby this week, surely hoping to play his way into Brendan Rodgers' plans after the departure of Suarez and Aspas.
He had also featured and scored in Liverpool's end of season friendly win over Shamrock Rovers in May.
But Borini is now likely to move to Gus Poyet's side, where he impressed with 10 goals in 40 games last season.
The former Chelsea player was one of Rodgers' first signings upon taking over at Liverpool, after making an £11 million transfer from Roma. However, the forward managed just 2 goals in 20 games while at Anfield, and the club are now more than eager to let the player leave while bringing in a £3 million profit after add ons.
Borini is now set to discuss personal terms and undergo a medical at the Stadium of Light ahead of finalising a move.