Ipswich manager Paul Jewell has admitted he is a fan of Derby forward Steve Davies but will not confirm he is his No.1 transfer target.
Jewell is looking to bring a new goalscorer to Portman Road this summer and Davies has been linked with a move after refusing to sign a new deal with the Rams.
But with Derby believed to be looking for a near £1million fee for the 24-year-old, Jewell is unwilling to identify Davies as a priority when there are other forwards out there.
"Steven Davies is a player I signed from Tranmere for Derby," Jewell told the East Anglian Daily Times.
"I think he is a good player. But there are a number of good players. I don't really want to talk about speculation."
As well as a new striker, Jewell is also keen to bring in a new goalkeeper with Watford's Scott Loach linked with a move to Ipswich.
And the 47-year-old manager acknowledges that additions will be needed ahead of the new season.
He added: "We know we are three or four players light of a squad that is going to be competitive. We haven't brought in as many players as we would like, but that will be changing."