Town are reported to have had a bid of £2 million for striker Jordan Hudgill turned down by Saturday’s opponents Preston North End.
The Blues are understood to have made an unsuccessful £1.5 million offer for the 24-year-old earlier in the window and according to various reports have now returned with a further bid.
Quizzed on what he likes about Hugill at his press conference earlier this afternoon boss Mick McCarthy said: "Everything he does. He's a real competitor, he works hard, he’s quick. He never gives centre-halves a minute’s peace. We’ll be seeing that on Saturday, no doubt.
"And he’s only going to get better. He added his couple of goals [in the 2-2 draw with Aston Villa] at the weekend. He’s somebody who has come into it a little bit later than others, certainly to professional football, and he’d be one I like.”
McCarthy confirmed that he has multiple seven-figure bids in at the present time but wouldn’t comment on whether an offer for Hugill was among them.
"I won’t talk about him other than that, as I say, I like him, he’s a good player,” he added.
Hugill is a doubt ahead of Saturday’s game having missed training this week after suffering a knee injury and being replaced 12 minutes from the end of the Villa game, which he left on crutches.
The Lilywhites hope to have him back in training on Friday and available for Saturday’s match.