According to The Daily Mail, the Reds will only consider a sale if they get that much for the Senegal international.
Mane has made up his mind to leave Anfield to a new adventure.
Bayern Munich are keen to sign the 30-year-old and he is intrigued by a move to Germany.
Mane still has a year left on his contract with Liverpool.
"I would like to thank the fans for everything and the coach too. I wish this team all the best in the world," he said after their 1-0 defeat to Real Madrid in the Champions League final on Saturday.