The 27-year-old England international looks unlikely to leave Anfield, however, despite La Gazzetta dello Sport reporting that Gerrard is Inter's top transfer target for the summer.
Inter are on course to claim the double in Italy this season, with the Serie A title theirs if they beat Siena this weekend and a place in the Italian Cup final already secured.
"Liverpool gave us the most emphatic response he was not for sale," said an Inter official, who has not been identified.
"We have drawn up a list of alternatives. But if Liverpool decide to sell, Gerrard is our top priority.
"We need to make a big signing for next season and Gerrard was at the centre of our thoughts."
