Bayern have been competing with Liverpool for the Bayer Leverkusen star. However, Liverpool are now on the brink of landing Wirtz for a fee in the region of €120m.
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Interestingly, it's been suggested Bayern's contract offer to Wirtz is superior to Liverpool's.
"If I'm honest, I don't know if we could have paid what Liverpool are apparently paying now," Eberl told Sky Deutschland.
"Florian Wirtz is an outstanding player. We could have imagined signing him. But when a door closes, another opens."
