The 24-year-old gave a thumbs-up sign as he was pictured leaving the club's training ground and is expected to sign in the next couple of days if personal terms are agreed.
Mane joined Southampton for $15.8 million from Red Bull Salzburg two years ago and was the club's leading scorer with 15 goals in all competitions last season, including two against Liverpool in a dramatic 3-2 win at St Mary's on March 20.
Mane is set to become Liverpool's fourth signing of the summer after Joel Matip joined on a free transfer from Schalke, Marko Grujic left Red Star Belgrade, and goalkeeper Loris Karius was bought from Mainz.
The Mane deal, if it materialises, would mean Southampton have received over $120 million in transfer fees from Liverpool over the past three summers following their signings of Adam Lallana, Dejan Lovren, Nathaniel Clyne and Rickie Lambert.
(Reporting by Neil Robinson; Editing by Ed Osmond)
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