Wigan have emerged as contenders for Rangers attacker Josh Windass, who is also the subject of an approach from the Blues.
The Latics previously made an unsuccessful bid for Windass, 24, the son of former Hull City star Dean, in December.
Town were first reported to be ready to make a £2 million move for Windass yesterday with further reports in Scotland this morning claiming the Gers were weighing-up a Blues offer of around £1.2 million plus add-ons, with later suggestions that the clubs were moving closer to agreeing a deal.
Speaking earlier today ahead of Thursday evening’s Europa League tie against Slovenian side Maribor, manager Steven Gerrard admitted that his club might be forced to sell the likes of Windass and James Tavernier, the Ibrox club having turned down a West Brom bid for the full-back.
"We’re at a club where every player does have a price, so that might affect us in the next 24 hours,” he conceded.
"But we’ll have to deal with it and face that if and when it happens. At the moment I’m looking at my phone and hoping [Rangers director of football] Mark Allen doesn’t phone.
"We just need to focus on the game and prepare the team the best we can for another difficult test.
"But I can’t sit here and say we won’t be affected in the next 24 hours. We might be. I’ve heard nothing in terms of bids, but that may change in the coming hours. If it does, we’ll have to wait and see.”
While there is certainly Blues interest in Windass it remains to be seen whether they would look to progress matters unless another attacking player - presumably long-time Bolton Wanderers target Joe Garner - were to move on with rapidly diminishing funds still required for another central defender.
Elsewhere, Bristol City left-back Joe Bryan’s move to Aston Villa looks to have been hijacked by Fulham, meaning the Midlanders will be looking for another left-sided full-back on deadline day.
Town’s Jonas Knudsen had been linked with Villa, while Middlesbrough - who were also chasing Bryan - and Stoke are also believed to be interested.
Earlier this afternoon, the Blues were linked with a loan move for Rangers left-back Declan John along with Swansea, presumably a potential replacement for the Danish international should he move on.