Van Dijk was left out of Southampton's side for their 5-2 defeat at Tottenham on Boxing Day, and the player will complete a move on January 1.
Liverpool's agreed fee for Van Dijk would represent a world-record sum for a defender.
Van Dijk was keen on a move to Anfield last summer and handed in a transfer request at St Mary's, but Liverpool ended their pursuit when Southampton complained the Merseyside club had made an illegal approach for the centre-back.
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