Sheffield Wednesday manager Brian Laws has revealed that Burnley have enquired about striker Marcus Tudgay but have not made a formal offer.
Tudgay, 26, was last season's leading scorer with 14 goals, and was the club's player of the season.
"Burnley have made an enquiry, but they are enquiring about a lot of players," Laws told BBC Radio Sheffield.
"We are building a team around Marcus (Tudgay) - he's not for sale. He's not been put up for sale."
It had been reported over the weekend that the newly-promoted Clarets had made a £1.5m offer for the former Derby County man.
Laws added: "The figures that are being bandied about are nowhere near what we would accept in any case."
Tudgay has agreed a new three-year contract which he will sign on his return to pre-season training.
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