Shakhtar Donetsk have rejected an £11.8million bid from Tottenham for Brazilian forward Willian.
Sky Sports Chief News Reporter Bryan Swanson has spoken to Shakhtar's chief executive, who confirmed an offer has been rebuffed.
Andre Villas-Boas is eager to bring in additional firepower before the close of the transfer window on Friday and has earmarked Willian as his number one target.
The Portuguese tactician reportedly tried to sign the 24-year-old when Chelsea manager, with a sizeable offer rumoured to have been lodged last summer.
It is an interest Villas-Boas has resurrected upon moving to White Hart Lane, but it seems Tottenham will have to up the ante to land the player.
Willian, who has won 11 caps for his country, spoke last week of a desire to quit Ukraine for the Premier League.
"I don't regret having come here, but I regret what's been going on with this situation. Chelsea tried to sign me, now Tottenham, so I have to rethink," he said.
During his time at Shakhtar, Willian has helped them to three domestic titles and UEFA Cup success since arriving from Corinthians in 2007.