Nottingham Forest are said to have had a second bid turned down for Blackpool winger Josh Bowler.
The Reds are persisting with efforts to strengthen their attacking resources this month, with Bowler and Millwall’s Jed Wallace understood to be top targets.
But they face competition for both, and have so far been rebuffed in their attempts to land the pair’s signatures.
A second offer has been rejected by the Seasiders for Bowler, this time comprising more cash up front, according to LancsLive, after the initial approach was largely incentives based.
Blackpool are said to be looking for at least seven-figures for the 22-year-old, who has also been linked with Fulham, Blackburn Rovers and Stoke City.
Forest have already made three signings in the January window, bringing in striker Keinan Davis, defender Steve Cook and full-back Richie Laryea.
But, as they target a promotion push, head coach Steve Cooper is looking to bolster his squad further before deadline day.
Bowler made the move to Bloomfield Road in the summer, joining from Everton on a 12-month deal with an option to extend.
He has been in fine form this season, making 29 appearances so far and scoring two goals.
Blackpool boss Neil Critchley is keen to hang on to him, telling LancsLive last week: “Josh is here, he’s our player, I’m expecting a big second half of the season from him because I think he’ll only get better.
“He’s showing improvement in his game all the time which we’re trying to help him with and I know he’s enjoying being here and we want that to continue.
“From the conversations I’ve had with Josh, he’s really settled and happy here.”
After his team’s 1-0 win at Millwall on Saturday, Cooper said of potential further transfer business: “I hope so, but we’ll see. There are no guarantees on anything. We’ll wait and see.
“If it is, great. If not, as I always say, I’ll only ever focus on and talk about the players that I’m working with every single day. That will always be where my allegiance lies."
