Reds boss Arne Slot had hoped to make the 25-year-old his first signing at the club.
But it is now understood that Liverpool's approach has been rejected by the midfielder and Zubimendi will instead remain at Real Sociedad.
It is a blow to the side who are looking for a new No.6 ahead of the new season and who also remain the only Premier League side yet to make any senior signings this summer.
And a tweet by a popular Manchester United fan account has now gone viral after a cheeky post, poking fun at their historical rivals.
The account - @utdscope - took to X to list a number of midfield players who they claim have 'rejected' advances by Liverpool over the years.
The tweet read: "Rejected by Bellingham. Rejected by Enzo. Rejected by Mount. Rejected by Caicedo. Rejected by Lavia. Rejected by Amrabat. Rejected by Alonso. Rejected by Zubimendi.
"When you’re big, you’re big," it finished off, with a fire emoji added onto the end, clearly mocking some anticipated deals that had not materialised for Liverpool in recent times.
But Liverpool fans have been quick to respond to the list, not content with such a jibe.
One pointed out: "...And (we) still finished higher in the league than any of those lads that played in the Prem last season."
Another mocked back: "Liverpool playing champions league football this season let me know how utds champions league campaign goes."
United fans have been left gleeful after the Euro 2024 winner opted not to join their rivals Liverpool
United fans have been left gleeful after the Euro 2024 winner opted not to join their rivals LiverpoolCredit: Getty
And another added: "We all know you're on the wind up, but let's be real. The only rejections there were Caicedo and Lavia (and now Zubimendi) but feel free to carry on with your agenda."
Back in 2023, Moises Caicedo did indeed opt to join Chelsea over Liverpool which he later explained in an interview with Sky Sports was because the Reds had contacted him 'too late' in the day for him to change his mind.
In the case of Romeo Lavia, Liverpool did have a bid accepted from Southampton when they tried to sign him last summer.
Dean Saunders is not worried about Liverpool's lack of signings under Arne Slot so far in the transfer window
But the midfielder in the end also opted to sign for Chelsea in the end, with sources reporting that Liverpool had made him feel like he was not a priority for them.
Elsewhere, it was Benfica who rejected Liverpool's staggering €100million bid for Enzo Fernandez in 2023 with the midfielder eventually joining Chelsea for a fee which reportedly exceeded that.
As for Mason Mount, Liverpool walked away from a race to sign him back in 2023 as he eventually made the move to United - the same being true for Sofyan Amrabat.
And on the management side, former Liverpool legend Xabi Alonso opted to stay at Bayer Leverkusen earlier this year instead of returning to the helm of his former club.
Alonso chose not to return to Anfield as a manager - but cited his commitment to Leverkusen as the reason
Alonso chose not to return to Anfield as a manager - but cited his commitment to Leverkusen as the reasonCredit: Getty
But he insisted that he was committed to finishing what he had started at the Bundesliga club.
"There were many reasons and so many players," he said. "The season has been great so far, and for sure we want to keep having this thing together.
"I felt part of it. After one year, it didn't feel like the right timing, and that's why I'm committed."
Meanwhile Jude Bellingham, who had the choice to sign for Liverpool when he joined Real Madrid back in 2023, has since been explicit about the fact that his decision was not a reflection on any other club's quality.
For Caicedo, Liverpool waited too long to make their wishes known to him
For Caicedo, Liverpool waited too long to make their wishes known to himCredit:
Meanwhile, Bellingham said he just could not resist the allure of Real Madrid
Meanwhile, Bellingham said he just could not resist the allure of Real MadridCredit:
"It wasn’t the case of the other teams are bad, or they weren’t good," he said. "It’s just that, for me, Madrid is the greatest."
He went on: "I like the idea of this being out of my comfort zone, if you like. Maybe it would be an easier option to go back to England, my native country, and live there and play in the Premier League. But I couldn’t turn down Real Madrid, really. The club is so big, it just felt like the right move for me.
"Like I said before, it wasn’t because the other clubs were bad, it was because Real Madrid is where I want to be."
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