The Egyptian star player has completed a move his move from AS Roma to Liverpool
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The Egyptian, 25, has signed a five-year deal and has been a prime target for manager Jurgen Klopp.
At current exchange rates, the fee is short of the club record £35m paid for Andy Carroll in 2011 but matches the sum they spent in 2016 to make Sadio Mane the most expensive African player.
Salah almost joined Liverpool from Basle in 2014 before moving to Chelsea.