Manager Walter Smith revealed that Rafael Benitez has been chasing the 18-year-old for two months but the two clubs have yet to agree a fee.
Wilson has refused to sign a new deal at Ibrox and Rangers are willing to let the centre-back leave this summer, avoiding a reduced fee when his contract expires next year.
Rangers chief executive Martin Bain revealed that the club had already turned down two approaches from Premier League sides in January for Wilson who was awarded the Scottish Football Writers' Young Player of the Year.
And although the club are hoping for a deal similiar to the one that saw Chris Smalling move to Manchester United from Fulham for £12 million this year, it is likely that they would accept an offer of less than half of that fee.
The club are reportedly £31m in debt and have not signed a player since last summer.
Smith told the Sunday Post: "We are currently waiting to hear back from Liverpool after we rejected their original £2m offer."
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