Rangers boss Mark Warburton has refused to confirm whether the club are still trying to sign Hibernian midfielder Scott Allan.
Reports on Thursday suggested that the Gers had failed with a second bid for the 23-year-old.
Hibs manager Alan Stubbs has insisted that he is not willing to let the youngster move to Ibrox Stadium.
When asked about Allan, Warburton told reporters: "He's a talented player but there are many, many talented players around the country and we have been interested in a number of players, that's a fact. That one's been documented.
"My job right now is to focus on my squad of players here and he's not my player. It's very disrespectful to talk about another club's player so I will not do that."
Allan scored two goals in 32 appearances for Hibernian last season.
