The 26-year-old was linked with the Reds during the January transfer window, while Leeds United have also previously been credited with an interest in the central midfielder.
De Paul, who has been capped on 19 occasions by Argentina, has been in impressive form for his Italian club during the 2020-21 campaign, scoring five times and contributing three assists in 23 appearances.
According to Tutto Udinese, Liverpool are still interested in the South American and could make an attempt to sign him during this summer's transfer window.
Udinese have the midfielder on a contract until June 2024, though, and are not allegedly prepared to sell him unless they receive an offer in the region of £35m.
De Paul joined I Bianconeri from Valencia in 2016 and has represented the Serie A side on 169 occasions.