Luton Town have rejected a bid from Cardiff City for in-form striker Rowan Vine.
The 24-year-old has netted 13 goals for the Hatters this term, but Town are unwilling to sell another star player, having seen Carlos Edwards leave for Sunderland.
Chief executive John Mitchell told Sky Sports: "From our perspective we have a very simple procedure at this club, none of our players are for sale.
"If at the end of the day an offer comes in and we think we should put it to the manger, Mike Newell, then we will. It is then his choice, he determines it.
"So we rejected a bid for Rowan Vine. It is as simple as that."