The Saudi Pro League side are desperate to land Salah and are claimed to be prepared to hand Liverpool a huge fee and the player a massive salary.
Now Al Ittihad have made their move and on Thursday night contacted Liverpool with a bid worth over £100m, plus add-ons.
Liverpool instantly rejected the offer and consider the matter closed.
Al Ittihad do not agree though and are continuing to hold a strong interest in signing Salah.
It is possible that they could return with an even higher offer, especially as the transfer window in Saudi Arabia does not shut tonight.
Al Ittihad have time to plot their next move as they continue to try to sign Salah.
Salah has another two years left on his contract at Liverpool and the Reds do not want to lose him now.
