The Saudi Pro League club retained a key interest in the Egypt international throughout this summer but had yet to make a formal approach.
Anfield officials maintained that Salah remained not for sale at any price and have now turned down an offer of £100 million potentially rising to £150M.
Jurgen Klopp insisted on Friday that his side’s stance was still unchanged just hours before Al Ittihad’s attempt to prise the forward away from Merseyside.
Salah has two years remaining on his current deal with the Reds, having signed a fresh extension in 2022 understood to be worth £350,000 per week.
His representative Ramy Abbas Issa has also publicly dismissed speculation linking the player with a lucrative move to Saudi Arabia’s flagship league.
