Mac Allister was an important member of Roberto De Zerbi’s team this season, helping Brighton earn a Europa League spot for the first time.
The Argentine in fact finished the season with 15 goal contributions from 40 appearances, but is expected to move on from Brighton this summer.
Liverpool have zeroed in on the 24-year-old and want him to be an important part of their midfield rebuild, with claims made that the deal is effectively done.
However, any potential deal for the player is not yet done and the discussions are still far from complete.
The Reds are pushing to agree terms with Mac Allister and have yet to contact Brighton to make an offer.
Liverpool are confident that they will get their man, but work remains to be undertaken to ensure that Mac Allister heads to Anfield.
The Brighton midfielder has also interested a host of other clubs, but Liverpool are in pole position to put him at the disposal of Jurgen Klopp.