Wigan Athletic manager Roberto Martinez has reportedly rejected an offer to become Liverpool's new boss due the Merseyside club's plan to install three football directors.

The Premier League outfit are believed to be keen on completely re-shaping the club's managerial structure, which is thought to have prevented Martinez from signing on the dotted line, according to Goal.com.

Reports have claimed that Liverpool's American owners are interested in appointing an executive, who will take charge of statistics, a director, who will oversee transfer negotiations and a third person, who will have contacts within football.

It is understood that Swansea City boss Brendan Rodgers is willing to work under this new system, despite the Welsh club stating that they have not received a second approach from the Reds to speak to the Northern Irishman.

It is understood that Martinez is in a meeting with Wigan chairman Dave Whelan today to discuss his future.