Oldham Athletic appear resigned to losing home-grown winger Chris Taylor on a free transfer at the end of the season.
Taylor's contract expires in the summer and the 25-year-old has so far rejected the opportunity to stay at Boundary Park.
He has previously expressed a wish to play at a higher level and Latics chairman Simon Corney has suggested Taylor will be looking to move to a Championship club.
"We offered Chris a new contract nine months ago," said Corney in the Oldham Chronicle. "It was made clear he wants to play in the Championship."
Scunthorpe United saw a bid rejected for Taylor during their time in the second tier, while the likes of Peterborough United, Reading and Watford have previously been linked with offers.
Taylor came through the ranks at Oldham and has made over 280 appearances during his time with the League One club.