BBC Sport reported in July that Liverpool were considering a move for Isak worth up to £130m.
Newcastle have maintained he is not for sale this summer, but that has not prevented Liverpool from taking a major interest.
The Premier League champions made an approach to Newcastle last month and have now lodged an official bid.
It remains to be seen whether Liverpool will make an improved bid for Isak, but manager Arne Slot is very keen to add the striker to his squad before the new season.
There have already been a number of additions to the Dutchman’s squad during a heavy summer of spending by the Anfield club.
They have signed Florian Wirtz, Hugo Ekitike, Milos Kerkez, Jeremie Frimpong, Giorgi Mamardashvili and Armin Pecsi for a combined total of about £265m without add-ons.
Meanwhile, regular first-teamers Luis Diaz, Jarell Quansah, Caoimhin Kelleher and Trent Alexander-Arnold have departed for an initial £115m.
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