Wigan Athletic manager Roberto Martinez has reiterated midfielder Lee Cattermole is not for sale at any price.
Cattermole is a target for former Latics boss Steve Bruce, who is keen to bring the England Under-21 star to Sunderland.
Reports suggest the Black Cats have seen a second offer, thought to be £6million, turned down by the Latics.
Martinez is currently planning for the 2009/10 season and expects Cattermole to be a Wigan player come the start of the new term.
He told Sky Sports News: "I think the interest is something that Lee should be very proud of.
"But Lee is now focused on the new season with Wigan Athletic.
"You can always have interest but Lee Cattermole is not for sale, there is not even a price on his head.
"We are in a great position that means we don't have to sell anyone to balance the books."
Martinez also confirmed the club's interest in Hamilton Academical midfielder James McCarthy, but did not reveal whether the completion of a deal is imminent.
He added: "There is no news on James McCarthy. Until something is done and is concrete, we are not going to announce or speak about players.
"We have been following a lot of players and obviously James is one of them."