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Liverpool duo Joe Gomez and Harvey Elliott could leave in deadline-day transfers as the club looks to rebalance the squad and their finances.

Gomez, the longest-serving current player at Anfield, is understood to be in line for a permanent move to AC Milan but in order for that to happen the club have to get a deal done for Crystal Palace’s Marc Guehi.

The £40m-rated midfielder Elliott has been a long-term target for RB Leipzig, who are looking for a replacement for Xavi Simons who has joined Tottenham, but Aston Villa have joined the race late and appear to now be in pole position.

Liverpool v Arsenal – Premier League – Anfield
Joe Gomez, right, helps Dominik Szoboszlai celebrate his winner against Arsenal (Peter Byrne/PA)

After agreeing a fee of £125million for Alexander Isak Liverpool have taken their summer spending beyond £400m and there could be more to come having offered £35million plus a 10 per cent sell-on clause for Guehi.

The Eagles are holding out for a straight £40m, although with the centre-back in the final year of his contract co-owner Steve Parish has admitted they cannot afford to allow the England international to run that down and leave for free.

A successful pursuit of Guehi would leave Liverpool with five centre-backs following the arrival earlier this month of 18-year-old Parma defender Giovanni Leoni, which would mean Gomez would be allowed to leave despite his versatility across the back four.

Liverpool captain Virgil van Dijk does not want long-time team-mate Gomez to leave but accepts it is the nature of football.

Aston Villa v Crystal Palace – Premier League – Villa Park
Crystal Palace’s Marc Guehi remains a deadline-day target (David Davies/PA)

“Of course I want him to stay, as a friend and as a player – but it doesn’t work like that,” said the Netherlands international.

“I’m not the boss. It’s not a friendly business. It’s the highest world that we live in. Let’s see what happens.”

Liverpool have already brought in more than £200m in sales this summer following the departures of Luis Diaz, Darwin Nunez, Jarell Quansah, Trent Alexander-Arnold, Caoimhin Kelleher, Tyler Morton, Ben Doak and Nat Phillips.