Burnley FC are reported to be targeting young Rochdale FC centre-back Craig Dawson.
The highly-rated 20-year-old is interesting a number of clubs including Middlesbrough who tabled an unsuccessful bid of £400,000 in May.
The League 2 Player of the Year has since seen two transfer requests turned down by Rochdale.
It is believed the Clarets will need to part with around £1 million if they are to land Dawson.
Rochdale boss Keith Hill said: "Craig Dawson is an exceptional player and his future is bright and it will only be a matter of time before he is playing in the Premier League.
"The realistic valuation we have for Craig has not been met by any club, and until it is, Craig will remain a Rochdale player.
"I consider Craig to be like a son with respect to the way we try and nurture him and I understand he wants to leave and go to a Championship club.
"The fact is our valuation of Craig hasn't been met by any club and it will be Middlesbrough's loss when he goes and signs for another club that will meet Rochdale's valuation.
"Middlesbrough are trying to play hardball, but I know Craig Dawson and I know his form will be good at the beginning of the season and I know in the space of 10 to 15 games there will be more bids and bigger bids and Middlesbrough will miss out because, at this moment in time, they are being a bit patronising in their valuation of him.
"Craig will remain focused on playing for Rochdale and the future will take care of itself. He is a Rochdale player and Craig will remain a Rochdale player until our valuation is met and everyone should realise that."
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