The Reds striker is on the market at around half what was paid for him last summer but the Italian club’s president, Massimo Ferrero, is not willing to meet the current price
Sampdoria are keen on rescuing Mario Balotelli from his frustrations at Liverpool but want the Premier League side to reduce their €10 million (£7.1m) asking price.
The 24-year-old quickly fell out of favour with Brendan Rodgers after his €20m (£16m) arrival from AC Milan last summer, scoring only one top-flight goal in 16 matches.
Liverpool have heavily reinforced their forward line this summer, with Christian Benteke, Roberto Firmino and Danny Ings all coming in.
Sampdoria have already shown an interest in offering Balotelli a way out and the Italian side’s president, Massimo Ferrero, has indicated that the Reds are prepared to sell for a loss.
“They told me that Mario was in Genoa yesterday,” Ferrero told reporters on Monday.
“He costs €10m but, with a discount on that, we welcome him with open arms.”
Balotelli scored four goals in 28 matches in all competitions for Liverpool in 2014-15 and Rodgers has refused to guarantee that the striker will remain at the club.