The 18-year-old midfielder has forged a big reputation despite his tenders years, and playing in Italy's second tier.
He was called up to the Italian senior squad in November last year by Roberto Mancini and has also courted interest from Roma.
Former Leeds owner Massimo Cellino, who purchased Brescia after leaving the Championship side, told Italian outlet Corriere dello Sport Liverpool had 'called him' over Tonali.
Cellino believes there is "widespread interest" in the player who helped Italy's U19s to the final of last year's European Championship.
Tonali has played 37 times in Serie B for Brescia, scoring three goals.