Huddersfield Town say they will not pay Bristol Rovers' asking price of £1m for striker Rickie Lambert, BBC Radio Leeds understands.
Reports claim the 27-year-old is set to move but the valuation and Lambert's high wages are too much for Town.
Huddersfield have been interested in Lambert since January and could still sign him before the start of the season, if his price drops.
He scored 29 goals last term and would require a three-year contract.
It is understood that Town's new board are concerned over his possible resale value at the end of his contract when he would be 30 years old.
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