Alan Irvine has confirmed Sheffield Wednesday have rejected an offer from a Premier League club for striker Marcus Tudgay.
Top-flight new boys Blackpool are thought to be keen on the 27-year-old, while Championship duo Bristol City and Burnley, managed by ex-Wednesday boss Brian Laws, have also been linked with bids.
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.
"A club did show an interest (in Tudgay)," Irvine told the Sheffield Star. "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 enquiry (about Tudgay), but they didn't make a Premier League club's offer."
Tudgay was wanted by Burnley 12 months ago before ending doubts about his future by signing a new four-year contract at Hillsborough.