The Championship club have stated that they are in discussions with the Premier League side about the possibility of the English keeper moving to Anfield in January
The highly-rated keeper is being touted by the Merseyside club as a replacement for Pepe Reina, as Goal.com exclusively revealed earlier this month.
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And acting chairman at St Andrew's, Pannu, has confirmed that Liverpool are interested in the young goalkeeper, however they are not the only club who are keen on the England international.
He told the Birmingham Mail: "I understand there are talks with Liverpool, I understand that Everton might be interested, Southampton gave me an offer in the past, I know not whether they want him.
"What I can say is that - and I might be blasted for this by the fans - but no one is for sale and everyone is available. As in any club.
"Give me a £15 million offer for Jack Butland, can I say no?
"I have rejected £6m from Southampton [in the summer] but I rejected it when our finances were OK.
"As the time is ticking, I might not be able to reject it if I get something similar."