Sheffield Wednesday have reportedly made Blackburn Rovers striker Jordan Rhodes their number one transfer target.
The 25-year-old was believed to have been the subject of a £14m offer from Middlesbrough during the summer, but that proposal was rejected by Rovers.
However, that has not put off Wednesday owner Dejphon Chansiri, who is prepared to make Rhodes the highest paid player outside of the Premier League, according to The Mirror.
The report adds that Wednesday are also hopeful that the fact that Rhodes's father Andy is part of the coaching staff at Hillsborough will also work in their favour.
The Scotland international has scored eight goals in the Championship this term.