The Reds are understood to be competing with Manchester United and several other top clubs in Europe for the Netherlands international???s signature this summer.
Rodgers has confirmed that attacking players are a priority for the Reds in the next transfer window, especially a striker, and admitted there will be a notable turnaround of players in pre-season.
???I wouldn???t like to confirm either way [about Depay],??? Rodgers said. ???The kid is a very talented player.
???There???s going to be a whole raft of players that I???m sure will be looked at and then it will be up to the club if they???re affordable and available.
???It???s clear we need the goal threat for next year. We???ve identified that a striker is a priority but we???ll have to see availability first and then take it from there.
???I???ve got a great squad of players. But the natural process for some players would be that they want to move on anyway, and we???ve had some for a couple of years who maybe haven???t played as much.???
Rodgers has previously admitted concern that Liverpool will struggle to attract the very best players without Champions League football, and the club are currently seven points short of the top-four.
But he said: ???It would be for the players to decide whether we???re an attractive club.
???If it???s right for the player and the project is right for them to come and learn and develop then, if we???re not in the Champions League, players will still want to come.
???Hopefully we can regroup again, get some quality starters in for the summer, and go on another great adventure next season ??? and hopefully get back in there.???