Sheffield United boss Chris Wilder has admitted that Ipswich Town's asking price for striker Martyn Waghorn is too high for the club.
Waghorn scored 16 goals in 44 appearances in the Sky Bet Championship last season, and has been valued by his club at around £8m-10m.
However, Wilder believes that their asking price is too steep, and suggested that he may look elsewhere to strengthen his squad.
"If the club are looking for £8m to £10m that is not our valuation but it is obviously their prerogative – he is their player," Wilder told Sky Sports News.
"We talked about it and that is where we are at. If it moves, it moves. If not, we will move on. It is such a tough market to deal in.
"A lot of clubs are really having a go for it but we are going about it in our way and hopefully we will get players that suit the strategy and structure of this club."
United have brought in two new players over the last week, with John Egan arriving from Brentford and David McGoldrick joining on a free from the Tractor Boys.