If Perez is serious about buying Liverpool's Luis Suarez, he may have to make another record-breaking offer.

It is known that Florentino Perez’s new crush is Liverpool’s Luis Suarez. In fact, this Summer the Uruguayan may join los Blancos for another record-breaking transfer by Real Madrid.

Ancelotti has not yet expressed any opinion on signing the Reds’ forward, as the Italian manager is keen on keeping Benzema on the team. However, Carletto would hardly dislike having a player of Suarez’s caliber in his star-studded team.

Luis Suarez is this Summer's dream of Madrid owner Perez

The Uruguayan is on the wish list of  most European clubs, due to the player’s extraordinary season. With 31 goals in the Premier League, Suarez currently holds the PFA and FWA player of the year awards.

Though Liverpool would probably never refuse an offer between £80-90M, the Reds are in no rush to sell, especially considering they will be fighting on three fronts next year.

Suarez won this year's PFA Player of the Year award

According to the CIES Football Observatory, which released a chart of the top 20 most expensive players, Suarez would cost somewhere between £79-92M. The study took into consideration age, the length of contract remaining, position, performance data, international experience and the level of the league in which the players compete.

The 10 most expensive players according to the CIES Football Observatory

The Uruguayan center-forward comes in third place, after Ronaldo, valued between £85-99M, and Messi, who is still valued at a galactic £161-187M. Back in March Rodgers announced his talented striker was moving toward the £100M mark and he may have not been that far off.