Santa Cruz was Blackburn's top scorer last season

Blackburn say they have rejected an undisclosed bid from Manchester City for striker Roque Santa Cruz.

The 26-year-old Paraguay international scored 23 goals last season and has also been linked with Manchester United and Arsenal.

"A bid came in and it was immediately rejected," said a Blackburn statement.

"Manchester City officials have been advised that the player would not be for sale and we are very disappointed they have continued their interest."

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Hughes' plans for the new season suffered a blow on Tuesday when Darius Vassell was ruled out for 10 weeks with a knee injury.

With Jo, Benjani Mwaruwari and Valeri Bojinov also all missing, City could be forced to field teenagers Daniel Sturridge and Ched Evans in Saturday's Premier League opener against Aston Villa.

Hughes insisted the bid for Santa Cruz demonstrated the club had the funds to spend before the transfer window closes.

"I think what the bid does show is that the club is in decent shape financially and that we were able to make a bid of that significance," said Hughes, speaking after City's surprise home defeat by FC Midtjylland in the UEFA Cup.

"Maybe the stories of the financial crisis flying around are not as substantiated as they should be."