Swansea City have rejected a £15m bid for striker Oli McBurnie from Premier League newcomers Sheffield United.
Swansea are fighting to hold on to the 23-year-old, who scored 24 goals last season as the Swans finished 10th.
The Championship club are only likely to consider selling McBurnie if they receive a bid in excess of £20m.
McBurnie, who signed a new three-year contract last summer, has not indicated he is likely to agitate for a transfer away from the Liberty Stadium.
Swansea's chances of keeping him would be significantly reduced should he express a desire to leave.
Sheffield United broke their transfer record over the weekend as they signed Preston forward Callum Robinson.
McBurnie scored in Swansea's 3-2 pre-season friendly win at Crawley Town on Saturday.
Swansea have already lost one key attacking player this summer having sold Daniel James to Manchester United.