Sky Sports understands Southend have rejected a bid from Gillingham for striker Gavin Tomlin.
Tomlin has impressed for Southend this season, netting 15 goals in all competitions for the Shrimpers.
A host of clubs are thought to be interested in Tomlin and Gillingham have now made a move for the former Brentford and Dagenham & Redbridge man by tabling a bid for his services.
Gillingham boss Martin Allen is keen to bolster his attacking options as he looks to maintain their promotion push and he is thought to be a big admirer of Tomlin.
Tomlin had a spell on loan at Gillingham last season, scoring six goals in ten appearances.
The 29-year-old is out of contract at Southend in the summer and the club's financial situation could force them to part ways with the frontman.