Allardyce: Mamadou Sakho the answer to Liverpool's defense issues
The Eagles have pursued the French defender throughout the transfer window after he impressed during a loan stint last season.
Liverpool are keen on moving Sakho out of the club but only for £30m and refuse to budge from their asking price.
Palace chairman Steve Parish offered £22m up front with £3m in add-ons, according to the BBC.
The ex-Paris Saint-Germain star is said to have told Jurgen Klopp that he is only interested in joining Crystal Palace, and holds a strong relationship with former Red Christian Benteke.
Under Sam Allardyce, Sakho joined in January and helped the club void relegation.
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Mamadou spent the second-half of last season on loan at Crystal Palace
We still need some players. You want to get prepared as best you can
Crystal Palace boss Frank de Boer
Palace have endured a tough transfer window so far, bringing in just one player in Jairo Riedewald on a permanent deal.
Frank de Boer has already spoken about the need for several new stars, who is struggling to come to terms with English football.
He said: "I think we still need some players. If some players get injured it will get a little bit narrow.
"You want to get prepared as best you can."
The former Ajax boss is walking a tightrope at the club after three losses in the Premier League in a row.
Crystal Palace have yet to score a goal in the league, but won their first round in the Carabao Cup against Ipswich.
Several stars are expected to leave, with Wayne Hennessey attracting interest from Newcastle, while Yohan Cabaye and Andros Townsend have also been linked with moves away.
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