Levante's sporting management has made a central defender its top priority for the closing days of the market, and MARCA is reporting the young Austria international has emerged as the leading option.
The 18-year-old completed his move to Liverpool in January from Austria Wien for €3m, and has trained with Andoni Iraola's squad since the summer began — though not everything about his situation at Anfield is straightforward.
Ndukwe currently falls short of the requirements for a UK work permit, leaving Liverpool searching for a loan destination that can give the defender the competitive minutes needed to qualify, despite an impressive pre-season that caught the eye of several clubs across Europe.
For a Levante side working within severe financial constraints after the exits of Alan Matturo and Matías Moreno, the arrangement suits both parties: Liverpool need somewhere with senior football on offer, and Levante need a central defender without having to pay a transfer fee.
The Orriols-based club's sporting department has made signing a partner for Aïssa Mandi and Dela its clear priority as the deadline approaches, and a loan agreement with no purchase obligation attached would represent close to an ideal outcome for a club working with such limited resources. Talks between the two parties are understood to be advancing, though the move has not yet been finalised.
Ndukwe was a standout for Austria's run to the final of the Under-17 World Cup last November, a performance that first alerted Liverpool's scouting network and eventually convinced the Merseyside club to beat competition from several other European sides to his signature.
His towering physical profile alongside a composed passing range has drawn comparisons to Liverpool captain Virgil van Dijk, and Levante's coaching staff are understood to see him as an option who could contribute minutes immediately given his exposure to Iraola's demanding defensive system in pre-season.