Alex McLeish's Aston Villa have been watching Bas Dost, but have not been turned down by the Dutch Under 21 striker, because they have not yet made an approach.
Heerenveen star Dost's agent was on Thursday quoted as saying his client had rejected a possible move to Villa due to the fact they are not perceived as a 'big club'.
But while McLeish has confirmed his interest in the current 28-goal top scorer in the Eredivisie, the Scot has yet to make a move.
The Villa manager said ahead of Saturday's Premier League game against Sunderland: "What is the story? That he turned us down?
"Well, we've never approached Heerenveen for Bas Dost, but we know who he is.
"We've watched a lot of the Dutch League this year, but I don't know why his agent is linking us with him when we've never made any approaches or even sounded him out.
"There's been no contact whatsoever with the agent or anyone. Nothing.
"He's scored a number of goals in Holland this season, but is among a number of players that we've recorded and logged.
"But you never know, he might be here in July. I'm not saying it cannot happen, but we've never made any contact.
"We're looking at a lot of players who we believe can help us improve."