Sheffield United have moved to reject reports claiming they have made a £2.5million bid for Colchester's Greg Halford.
The highly-rated defender was the subject of Blades interest in the summer as he entered the final year of his contract.
Neil Warnock is an admirer of the 22-year-old and tabled a bid for him during the summer.
Nothing came of the offer and Halford has helped Colchester reach sixth place in the Championship this season.
Warnock continues to show a keen interest in the stopper, but as yet no bid has been tabled in the current transfer window.
"Halford is a player that has interested Neil Warnock in the past and may do so in the future but we have not made a bid of £2.5million as reported," Blades chairman Terry Robinson told the club's official website.
"We did make a bid for him in the last transfer window and could return with a similar bid as the player is six months closer to being out of contract."
Meanwhile, plc chairman Kevin McCabe has hit out at The Football Association following the charge handed out to captain Chris Morgan.
Morgan was charged with violent conduct on Wednesday and faces a three-match ban after clashing with Arsenal's Robin Van Persie last weekend.
McCabe said: "I saw Chris brush him but I couldn't see a punch. It's around the waist area and it looks like a push more than anything. It doesn't look bad at all.
"When you compare this to the Angel incident, this is nonsense. The FA should exercise some common sense.
"This is out of proportion and seems to show there's one rule for some and another rule for others."