During the closing days of the 2023 equivalent, Al-Ittihad were prepared to pay in excess of £150m to secure the signature of the Egypt international.
From the outset, Liverpool firmly made it clear that they would not consider a sale at that point, and circumstances have since changed regarding a potential move.
Unlike in the summer when Liverpool were in a transitional period and had no Champions League on offer, Jurgen Klopp's side now sit at the top of the Premier League table.
A return to European football's top table for 2024-25 is far from guaranteed at this stage, yet reports persist that negotiations are underway regarding a contract renewal for Salah.
Furthermore, players have started to leave the Saudi Pro League just six months after their arrival, with Jordan Henderson having completed a switch from Al Ettifaq to Ajax as recently as yesterday.
With rumours also indicating that the likes of Roberto Firmino and Karim Benzema are far from settled in the Middle East, some high-profile names may be more uncertain over making a switch to the league.
Nevertheless, according to 90min, the Saudi Pro League plan to return for Salah once the current season has been completed.
As it stands, Salah's contract is due to expire in 2025 and speculation will persist regarding an exit unless he signs fresh terms with Liverpool.
However, the report adds that the 31-year-old does not intend on making a quick decision, a stance that will only encourage Saudi Arabian clubs.
Al-Hilal, who currently lead the league standings, will allegedly emerge as the most likely destination for Salah, partly due to Al-Ittihad sitting 25 points adrift of the frontrunners and at risk of missing out on continental football.
Salah is currently enjoying an outstanding campaign for Liverpool in the Premier League, contributing 14 goals and eight assists from his 20 starts.
That said, on Thursday evening, the attacker suffered a hamstring injury during his nation's clash with Ghana at the Africa Cup of Nations, albeit an issue that has since been played down.