Reds manager Brendan Rodgers revealed on Monday that they were close to acquiring the 21-year-old striker, who worked under him at both the Chelsea academy and Swansea.
"There is a real interest shown by Liverpool for Borini," Roma sporting director Walter Sabatini said during Tuesday's press conference in Roma's pre-training camp in Riscone.
"We are evaluating the situation with (Roma general manager) Franco (Baldini)."
Roma only bought Borini outright last month after paying Serie A side Parma £3.95million for the remaining 50% of the player's rights.
Borini, who was a member of Italy's Euro 2012 squad, scored nine goals in 24 Serie A appearances for Roma last season.
Reports in Italy claim that Roma could sell Borini and use the funds to buy coveted Siena striker Mattia Destro, who is also a
target of Inter Milan and Juventus.
"We have been monitoring Destro's situation," Sabatini said. "We are on alert.
"We are neither in nor out."
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