According to The Athletic, if Isaac cannot be signed, Liverpool will also be confident of intercepting Frankfurt striker Ekitic from Newcastle.
TA reported that Newcastle has not received a formal offer for Isaac, but Liverpool has expressed their intention to sign him for about 120 million pounds. Newcastle still insists that Isaac is not a seller, but they still have a lot to consider as they are struggling to sign Ekitic for about £65m.
If Newcastle refuses to sell Isaac, then Liverpool may turn their attention to Ekitic, who are confident of winning the battle but are not officially on track yet, and Frankfurt has been fighting for a transfer contract worth about £90 million.
It is obvious that Newcastle must make some concessions, as rumors about them leaving Isaac and signing Ekitic are becoming increasingly unlikely. Whether Isaac will actively fight for a transfer now and what impact it will have on Newcastle’s position if he does. Newcastle signed Isaac with £60 million, and if sold, it will bring huge profits, so PSR needs to be considered.
Liverpool senior executives have long known that it will be very difficult to sign Isaac this summer, especially after Newcastle qualifies for the Champions League, but their approach to testing Newcastle's determination is correct, because Isaac is the most comprehensive center at present. Unless you are completely sure that Plan A cannot be achieved, you will not consider Plan B.