Leeds United is pursuing Liverpool defender Sepp van den Berg as part of a tactical restructure under manager Daniel Farke, according to transfer sources at both clubs. The 23-year-old Dutch center-back, who has not appeared for Liverpool's first team since 2020, is valued by the selling club at £15 million based on his loan performance at Mainz last season. Leeds views the price as workable within their £40-50 million summer budget, itself constrained by lingering parachute-payment schedules and two failed promotion campaigns.

Van den Berg signed for Liverpool from PEC Zwolle in 2019 for £4.4 million but was immediately loaned to Preston, Schalke, Mainz, and most recently back to Mainz for 2023-24, where he started 28 Bundesliga matches. The player has 18 months remaining on his Anfield contract and rejected a two-year extension in December, signaling his intent to leave. Liverpool's recruitment team, now operating under sporting director Jorg Schmadtke's successor Richard Hughes, has classified van den Berg as a sellable asset alongside several other fringe squad members. The club needs to generate outgoing fees to help fund moves for a left-sided center-back and a deep-lying midfielder before the August 30 deadline.

Leeds is operating under a new technical structure following the April departure of director of football Victor Orta and the subsequent promotion of Nick Hammond from technical director to the equivalent role. Hammond has spent the spring audit reviewing squad costs—Leeds still carries £18 million in annual wages for players who contributed fewer than 15 league starts last season. The van den Berg interest reflects a shift toward acquiring players in their early twenties with top-flight experience in Germany or France, markets Hammond knows from his Bundesliga scouting work at West Brom and Reading. Farke wants two center-backs this summer; van den Berg would join Hoffenheim's Kevin Akpoguma, 26, on the shortlist.

The deal structure matters for both sides. Liverpool prefers a straight sale with minimal add-ons, allowing them to book the full fee this fiscal year. Leeds is offering £12 million guaranteed plus performance-based clauses tied to promotion, which could reach £15 million if the club returns to the Premier League by 2026. Van den Berg's agent, Bart Bosewinkel, has held preliminary talks with Leeds but is also fielding inquiries from two Bundesliga clubs and Southampton, all of whom can offer clearer paths to consistent first-team football. Liverpool's stance is firm: the player leaves this summer or risks a fourth consecutive loan.

What to watch: Leeds expects to finalize its center-back shortlist by June 15, after Farke's debrief meetings with Hammond conclude. Van den Berg's decision window closes in early July, when Mainz's option-to-buy clause expires and Liverpool's training camp in Philadelphia begins. Southampton's bid, if it materializes, would come after their manager appointment, expected by mid-June. Liverpool will move on goalkeeper and forward sales first, with van den Berg's exit likely in the second wave of outgoings between July 10-25.

Leeds sold £90 million in talent after relegation in 2023 but spent £60 million rebuilding, leaving the club in a narrow financial corridor for this window. The van den Berg pursuit is one of four defender targets, each priced between £10-18 million, all requiring Leeds to move at least two current center-backs—Pascal Struijk to Sevilla remains the likeliest exit—before committing funds. The deal is rational, tidy, and entirely dependent on Leeds solving its wage structure problem before addressing its defense problem.