Sheffield Wednesday have rejected another bid from Blackpool for Marcus Tudgay, BBC Radio Sheffield reports.
The Premier League side are believed to have offered less than £500,000 for the striker and it has been described by the Owls as 'derisory'.
Boss Alan Irvine is keen to keep hold of the 27-year-old and said: "He does a lot of good jobs for us and he is an important player."
The forward insists that he is committed to the League One club.
He said: "I've got a good lot of years here and I'm going to carry on and score a lot of goals to get us out of this league.
"I hear the little jeers you get at the game, but at the end of the day I'm still here.
"I'm still playing my football and enjoying it and unless I'm told something different I'll just get on with it."
Blackpool boss Ian Holloway watched Tudgay score in Tuesday night's Carling Cup defeat at Scunthorpe.
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