It's not about who has made the offer and who has not. Can Liverpool buy him if they make PSG a bid below or 100m? I don't think so... PSG value him at least more than 150m Euro and they want to get back that value out of his sale. Until they get that amount I don't think so that they are going to sell Mbappe. Can Liverpool match that? - is a big question but given so far how much they have spent, I don't think Mbappe is in their plans (I could be wrong though).
Also even if they match that value they also have to convince the player so that's another thing they have to work on. I am inclined towards Mbappe to Madrid right now but not in this transfer window and maybe next year.
Have rumor with Liverpool bid offer above 180 million euro for signing Mbappe, but want to play for Liverpool not participants in Champion League? I don't think have excited for Mbappe although more expensive payment fees offer from Liverpool because can't play in Champion League competition is not interested for Mbappe. I have predicting about Mbappe future and seems accurate due he has denied with several offering from Saudi Pro League until Liverpool, he wants play with teams who participant in Champion League and have bigger chance become the winner, prefer he want stay one year left with PSG until his contract over and becoming free agent is an easy way for Mbappe choosing his future team.
Yes, I agree with that, regardless of the big offer from Liverpool, but now we also have to think realistically that Mbappe is one of the best players in the world, of course he will really take care of his career to be able to continue to improve while Liverpool is currently a team that is in a slump and even they will not play in the UCL next season, it is really very unlikely for Mbappe to want to play at Liverpool in my opinion.
If anyone is actually thinking that Liverpool might be able to get Mbappé in the team, I think they are just too naive. There is no way Mbappé is going to Liverpool. And there is no way PSG is going to let Mbappé go for only a 100 million. Real Madrid is the only actual destination for Mbappé in my opinion. Oh and there is no way psg is actually going to let him go for anything less than 180. When someone like Harry Kane is actually going to be sold for 180 million I think PSG is not wrong for asking you that much money for Mbappé.