Sheffield Wednesday manager Alan Irvine has turned down a bid for striker Marcus Tudgay.
Premier League newcomers Blackpool and Championship side Burnley, managed by ex-Wednesday boss Brian Laws, are thought to be keen on the 27-year-old.
But Irvine, who has already had to sell goalkeeper Lee Grant to Burnley to help pay off the club's debt to HMRC, is adamant Tudgay will not be sold on the cheap.
Talking to the Sheffield Star, he said: "A club did show an interest (in Tudgay). They were well short of anything that would tempt us.
"I think everyone is looking at the Lee Grant situation and thinking that Wednesday are a selling club now. We're not.
"We're not in a position where we have to sell. It was a Premier League club who made an inquiry (about Tudgay) but they didn't make a Premier League club's offer."