Wigan Athletic boss Paul Cook says Sunderland's offers for Will Grigg so far have 'fallen short'.
The Black Cats remain keen on Grigg despite seeing their first two bids for the 27-year-old knocked back.
Cook has reiterated his desire to keep the Northern Ireland international but admitted that 'everybody has a price'.
"I can only reiterate what I said last week to our supporters," he said.
“Everybody has a price, and I can’t say to our supporters that Will Grigg will not leave this football club.
“What I can say is that we are not actively looking to sell Will Grigg.
“We’re not looking to lose players, we’re looking to bring in players.
"Sunderland, I believe, have made two offers now, and they both fell short of where we would be with regards to Will Grigg.
“It’s a debate I really don’t want to have but, until the window closes at the end of the month, this won’t go away.”
Cook would not discuss Wigan's valuation of Grigg and again insisted that his absence from the starting XI is due to injuries to key creative players elsewhere in the team.
Grigg was an unused substitute in a 3-0 win over Aston Villa last weekend.
"I’m not even comfortable talking about this, because I don’t want the story to become: ‘Wigan are putting a price on Will Grigg’," he said.
"Sunderland have come in for a player and we can’t stop that.
“As a manager I can only reiterate that I have no desire to sell Will.
"“I’m sure Will would be disappointed with his lack of game-time at the moment, but that’s in no way to do with the situation we’re in.
“Nothing could be further from the truth. That’s more to do with personnel out on the pitch and style of play.”
Sunderland have identified Grigg as a player who could make the difference in the promotion push and are unlikely to have been deterred in their pursuit.
Jack Ross said on Thursday that he is keen to secure a 'poacher' before the window shuts.
"We do need to score more consistently,” he said.
“Hence why I’ve identified bringing in and out-and-out striker.
“Even through the season so far, our scoring record has been remarkable because we’ve not had those out-and-out strikers really.
“If you look at the likes of Aiden, Lynden, Chris, their contributions, there will be spikes and dips.
“During those dips you really need poachers, for want of a better word.
“If you look at recent games we’ve had enough opportunities to kill games off.
“For me, it’s such an important area for us to get right."
With four promotions from League One under his belt, Grigg fits the bill perfectly.