The 24-year-old Napoli forward has also been linked with Juventus and Manchester City in recent weeks.
“The proposal of Liverpool is certain,” Eduardo Rossetto told Gazzetta dello Sport.
“One thing so far I have kept confidential, but it is well known in Naples; [Napoli director, Pierpaolo] Marino met twice with the Fifa agent Pablo Cosentino who invited him to arrange a meeting in Liverpool or Naples with the British.
“No [it has not happened]. And we do not want to compel Naples to sell the player.
“But I think it is a appropriate that the club consider the offer, judging it sufficient or insufficient.
“And if we can not compel them, neither can the directors impose anything on Lavezzi.
“We are speaking of a man, not a machine. The rights of one party are reflected in the other.”