The Frenchman spent last season on loan at Stade Leon-Bollee after failing to catch the eye of Reds boss Rafa Benitez.
Le Tallec was a signing of former Liverpool boss Gerard Houllier when moving from Le Havre in 2003.
Benitez failed to view the 23 year old as part of his long-term plans and the former France Under 21 international has now left Merseyside.
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