The England international is off contract in June and is expected to run down his contract.
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Liverpool had an offer of £35m accepted by Palace on deadline day before the Eagles pulled out of the deal hours before the market closed.
Sky Sports says Guehi remains keen on a move to Anfield and a 'gentlemen's agreement' has been reached between the two parties that he will make the move this summer.
However, things could still change if Palace choose to cash in during the January transfer window.
Beyond Liverpool, Real Madrid and Bayern Munich are also interested in Guehi and could make a move next month.