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The bid of £23m up front plus £7m in add-ons follows a previous offer of £25m, which was turned down.
Benteke, 25, has fallen out of favour at Liverpool since boss Jurgen Klopp took over last October, starting only eight league games.
He joined the Reds for £32.5m in July 2015 under former boss Brendan Rodgers and has scored 10 goals.
Benteke has indicated he will seek to leave if not in Klopp's plans.
Palace sold winger Yannick Bolasie for £25m to Premier League rivals Everton on Monday.
The Belgium international is keen on a move to Selhurst Park so if an agreement can be reached between the clubs then the transfer is set to go through.
Benteke, who netted 10 goals in 42 appearances last season, knows he has no future at Anfield after being left out by Jurgen Klopp throughout pre-season. He also didn’t make the matchday squad at Arsenal last weekend.
Klopp made it clear last week that Benteke wouldn’t be leaving on the cheap with Liverpool determined to recoup most if not all of the £32.5m they paid Aston Villa for him 12 months ago.
Although the offer matches the Merseyside club’s valuation, such are the terms of the deal it is not acceptable to Liverpool.
Palace offered an initial £23 million with a further £7 million in add-ons. Those clauses are not considered realistic and Liverpool want much more upfront for the Belgian.
For a deal to go ahead, the £30 million package will have to be reframed by the London club.
Benteke has already made it known he is keen to make the switch to Selhurst Park. An offer of £25 million was rejected earlier this summer but it was long expected Palace would revive negotiations.
Benteke, 25, needs to leave Anfield to revive his career.
His days have been numbered since Jurgen Klopp took over. Signed for £32.5 million from Aston Villa, he was targeted by Brendan Rodgers a year ago to try and reverse the ex-manager’s fortunes.
Once Rodgers left, the shift in tactics by Klopp never suited Benteke and he was a rare starter. On those occasions he was given a chance his was bereft of confidence.
But Liverpool know he is a quality international striker who could excel elsewhere in the Premier League, playing a style of football more suited to his strengths.
Pardew believes he is the man to get him firing again and is desperate for new recruits following an opening day defeat and the £30 million sale of Yannick Bolasie to Everton.
Klopp has made it known that despite Benteke being out of favour, he’d rather keep talent than sell ‘gifts’ to his rivals.
As the transfer deadline draws closer, clubs desperate for reinforcements and players desperate for first team football will grow increasingly anxious.
Despite the rejection of Palace’s latest offer, it would appear the clubs are edging closer to a deal although West Bromwich Albion are also monitoring the situation.
source: telegraph.co.uk

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