Liverpool have reportedly told Real Madrid that they will need to offer two players plus £90m to prise Mohamed Salah away from Anfield this summer.
Salah is understood to be one of Madrid's top transfer targets following a debut season at Liverpool which has seen him score 44 goals across all competitions, including a record-breaking 32 in the Premier League.
The Reds have repeatedly stated that the Egyptian winger is not for sale at any price, but Madrid remain interested despite Salah's valuation of around £190m.
Ceballos was named player of the tournament at last year's Under-21 European Championship, but he has made just four La Liga starts for Madrid since joining the club and is understood to be eager to find more regular first-team football elsewhere.
Liverpool have been linked with the 21-year-old at various points throughout the season, and they are also understood to be in the market for a new goalkeeper, leading to their supposed interest in Navas.