Skysports.com can confirm that Luton Town have rejected an offer from Cardiff for top scorer Rowan Vine.
The former Portsmouth man had attracted a bid from The Bluebirds after plundering 12 goals in the Championship this season despite Luton's struggles.
However, after selling Carlos Edwards to Sunderland for £1.4million, the Bedfordshire outfit are hoping to keep hold of their remaining stars with the relegation places just five points away.
As such the initial approach from Dave Jones' side has been spurned and Hatters chief executive John Mitchell has underlined the club's desire to prevent any further exits after the loss of a series of key figures over the past 12 months.
"From our perspective we have a very simple procedure at this club, none of our players are for sale," Mitchell told skysports.com.
"If at the end of the day an offer comes in and we think we should put it in underneath the manger [Mike Newell] then we will, and it's his choice, he determines it.
"So as you obviously know we rejected a bid for Rowan Vine. It is as simple as that."
Cardiff could face competition from Norwich City for Vine's signature, but if they fail to land the Luton man then out-of-favour Sheffield United striker Geoff Horsfield is also a reported target for the Welsh outfit.
Meanwhile, Mitchell has also confirmed that the club have received an approach for winger Dean Morgan, stating: "We have had an enquiry".
The 23-year-old sees his contract expire at the end of the season and has been the subject of interest from fellow strugglers Leeds United.