Dundee United chairman Stephen Thompson has played down speculation linking David Goodwillie with a move, insisting no bids have been received.
The striker finished season 2010/11 as United's top scorer with 18 goals.
"I have heard all the speculation, but the truth of the matter is until someone puts an offer on the table nothing will happen," said Thompson.
"We did receive two offers in January, but turned them down because they did not meet our valuation."
Both halves of the Old Firm are rumoured to be interested in Goodwillie, who won all three of Scotland's young player of the year awards, and Liverpool and Chelsea are understood to have compiled dossiers on his progress.
But the United chairman insists he will only discuss firm offers.
"Since we turned down the two offers in January there has not been one single offer to us from anyone for David Goodwillie," added Thompson.
"I won't comment on speculation, I will comment if and when it is appropriate."