Scunthorpe have been spurned in their attempts to sign Gateshead striker Lee Novak.
The Conference North outfit have rejected two bids from the Iron for their 20 year-old star forward, who has scored 17 goals in 19 games so far this season.
Iron insist they will not pay over the odds for the forward.
"We've put in two written bids which have been turned down," manager Nigel Adkins told the club's official website.
"At the end of the day they don't want to sell the player and we can thoroughly understand it because we've been in the same situation ourselves with players at our club.
"Players have a certain value and once that goes beyond what we believe we can go to, then the value goes to a different level.
"He's a young, hungry player who is scoring goals and we believe he has a future in the game. We'd like to help him develop at Scunthorpe United Football Club but we're not going to pay beyond what we believe he's worth at this moment in time."