AL Ettifaq are, notably, the club who signed Jordan Henderson from the Reds last summer in a £12m deal, while they are also managed by Steven Gerrard.
According to journalist Ben Jacobs, writing for CaughtOffside, the Dammam-based club are looking at recruiting more of the Reds' stars this year, with Gomez and Matip 'discussed' as part of the club's transfer plans for the summer window.
In addition, ex-Liverpool academy star Ryan Kent, who played for Gerrard at Rangers, is also under consideration.
Jacobs writes: “Ettifaq are exploring a range of ambitious options both in January and this summer to bolster Gerrard’s squad. Two Al-Ettifaq targets for this window are Fenerbahce’s Ryan Kent and Al-Hilal’s Abdulellah Al-Malki. Steven Gerrard was part of a three-hour recruitment meeting on Monday where Liverpool’s Joel Matip and Joe Gomez, and Villa’s Bertrand Traore, were also discussed for summer 2024.”
Gomez – who was briefly mentioned as a possible target for Saudi Pro League side Al Ittihad last summer – appears an unlikely target, with the 26-year-old playing a starring role for the Reds this season.
Now the longest-serving first-team player at Liverpool, Gomez has featured across Jurgen Klopp's backline in 2023/24 – most recently filling in at left back in the absences of injured duo Andy Robertson and Kostas Tsimikas.
The 11-cap England international has made 26 appearances already this season and is under contract until 2027.
Matip's situation, meanwhile, remains up in the air. The 32-year-0ld centre back is out for the rest of the season with an ACL injury, with his contract due to expire this summer.
Klopp has, however, hinted that the former Schalke star could be given an extension, despite his serious injury.
The idea of Al Ettifaq's longer-term transfer strategy centring around the targeting of Liverpool players may need to be taken with a pinch of salt.
Gerrard is reportedly under pressure of the sack amid a winless run stretching back to October, and his exit would likely force a change in approach.
Meanwhile, club captain Henderson is seeking a return to Europe after just half a season in Saudi Arabia.