The Merseyside club were linked with De Paul last summer but a deal failed to materialise as Udinese held onto their man.
Liverpool are expected to return to the offering table this summer after an impressive season for De Paul, who scored nine goals and provided 10 assists in 36 Serie A appearances.
As De Paul's current contract at the Dacia Arena runs until 2024, it is expected that it will cost a buying club a sizeable fee to persuade Udinese to sell their midfield asset.
However, according to the Express Liverpool are now favourites for De Paul after AC Milan's interest was conflicted by agent Mino Raiola, who represents De Paul and Milan goalkeeper Gianluigi Donnarumma.
The keeper failed to agree a new contract with Milan as it was reported that the club's offer did not meet the demands of Raiola, and the Italian giants are now unlikely to want to do business with Raiola anytime soon.
De Paul has been at Udinese since 2016 and has scored 34 goals and registered 36 assists in 184 appearances for the club. body check tags ::