Skysports.com understands Gary Taylor-Fletcher has rejected the offer of a new contract at Blackpool.
The experienced forward has entered the final year of his current deal and is set to become a free agent next summer.
The Seasiders had hoped to avoid such a situation by agreeing fresh terms with the 30-year-old.
An extension has been put to Taylor-Fletcher, but he has no plans to put pen to paper at present.
With his future at Bloomfield Road cast into doubt, interest is mounting in the former Huddersfield and Lincoln man.
Birmingham, Derby and Millwall are all believed to be keen on a player who held his own in the Premier League last season.