Gvardiol is developing into one of the best young centre-backs in the world, having joined Leipzig from Dinamo Zagreb in 2021 to establish himself as key player.
The 21-year-old Croatian is also set to be one of the most-coveted players in the summer transfer window, with the majority of Europes elite clubs linked.
Liverpool are no different, with Sky Germanys Florian Plettenberg reporting that Gvardiol is on the list as the Reds weigh up defensive targets.
This is followed up by a further report by the same outlet, who explain that there is a particular interest in the youngster, though Plettenberg stresses there have been no negotiations and Leipzig want to keep him.
With a release clause worth 110 million only coming into effect in 2024, it would be no surprise if Liverpool turned to alternative targets.
Interestingly, then, Sky Germany claim that Ajaxs Jurrien Timber, 21, is also among the candidates being considered, as well as Eintracht Frankfurts Evan Ndicka, 23.
Timber is a right-sided centre-back who can also play at right-back, and told Ajax Life last month that he would look at his options this summer.
Ndicka, meanwhile, is left-sided, can also play left-back and will be a free agent when his contract expires in July.
The pair join a long list of centre-backs already reliably linked with Liverpool, along with:
Elsewhere, Sky Germany claim that Timbers Ajax team-mate Edson Alvarez is a possible target for the midfield rebuild, though Jude Bellingham is the priority.
AC Milans Ismael Bennacer, Inter Milans Nicolo Barella, Wolves Ruben Neves and Leicesters Youri Tielemans are also touted, though the latters inclusion does add an element of doubt to the report.
Plettenberg also claims Moises Caicedo of Brighton remains a target, despite signing a new deal up to 2027 this month.
Liverpool are known to hold an interest in Matheus Nunes of Wolves and Mason Mount of Chelsea, with there a likelihood that three midfielders will brought in.
Naby Keita, Alex Oxlade-Chamberlain and loanee Arthur are certain to depart, while James Milner will also see his contract expire at the end of the season.
At centre-back, Liverpool are likely to sell Nat Phillips, while there are question marks over the futures of Joel Matip, whose terms are up in 2024, and Joe Gomez.