Newcastle had a £70m bid for Ekitike rejected this month, while Liverpool have shown an interest in Magpies striker Alexander Isak.
Ekitike scored 15 goals in 31 starts as Frankfurt finished third in the Bundesliga last season.
His arrival will push Liverpool’s spending past £250m this summer.
They signed Florian Wirtz for a potential British record £116m, while defenders Milos Kerkez and Jeremie Frimpong have arrived for a combined £70m.
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