Town boss Kieran McKenna has flat-batted reports that the Blues have had two offers rebuffed for Blackburn Rovers striker Sam Gallagher.
Earlier this afternoon, PA reported that Town had had bids of £1 million and £1.5 million rebuffed for the 28-year-old, who has also been linked with Sunderland.
TWTD understands that the former Southampton man is among those on the Blues’ list of potential January recruits as they look to add strikers to their squad.
Quizzed on the claims regarding Gallagher, McKenna said: "I think it’s clear by now, we’re not ever going to speculate on any player, let alone a player who is contracted with another club.
"We have targets in the positions that we’re trying to acquire this January and those targets really are for us.”
Crediton-born Gallagher started his career with the Saints, having joined their youth system from Plymouth, and won U19 caps with both Scotland and England as well as U20s caps with the Three Lions.
He spent time on loan with the MK Dons, Blackburn and Birmingham before joining the Lancastrians on a permanent basis in the summer of 2019.
The 6ft 4in tall frontman is contracted to Rovers until the summer but with the Ewood Park club having an option for a further season.
Gallagher hasn’t played since September due to a calf injury but is back in their squad for tomorrow’s game at West Brom.
Prior to that, he had netted two goals in three starts and three sub appearances.