Inter Milan reportedly rejected an offer from Manchester United for Mauro Icardi during last month's transfer window.
The striker has been strongly linked with an exit from San Siro over recent weeks, despite the fact that he has scored 30 goals over the last season-and-a-half.
However, Italian publication Corriere dello Sport claims that a bid of £23.1m from the Red Devils was turned by Inter's owner Erick Thohir.
The report adds that Bundesliga outfit Wolfsburg had a similar offer rebuffed.