The Liverpool Echo, who quote Bild suggest that figure could be enough to seal a deal, with the player attracting plenty of interest across Europe.
Keita has impressed for Leipzig in their debut season in Germany’s top flight after joining from RB Salzburg last summer.
Having drawn comparisons to the likes of N’Golo Kante and Yaya Toure, £26 million could prove value for the money for any potential suitor in the summer.
The Guinean midfielder has been crucial to Leipzig’s rise in Germany, that has seen them climb to second in the league, battling Bayern Munich for the title earlier in the season, before falling short.
Leipzig’s Bundesliga rivals Munich are also thought to be interested in the player this summer.
The 22-year-old has scored four times for the club this season and made seven assists, but is more known for his defensive contribution.