Salah, 31, has been the subject of intense speculation linking him with a move to the Saudi champions in recent weeks, despite the insistence of Liverpool manager Jurgen Klopp that the player would not be allowed to leave Anfield.
Al Ittihad finally made their move on Friday morning, offering an initial £100m for Salah with additional incentives making it worth an eventual £150m to Liverpool.
But sources have told ESPN that the offer for Salah has been rejected and that the matter is closed, with a Liverpool source telling ESPN, “the player is not for sale.”
Liverpool manager Klopp said earlier on Friday that he remains concerned of the threat posed by Saudi Arabian clubs, however, due to their transfer window remaining open until mid-September.
Salah, who is under contract at Liverpool until June 2025, has yet to comment on the interest from Al Ittihad.