Blackburn Rovers have rebuffed two bids from Ipswich Town for Sunderland target Sam Gallagher, according to the Press Association.
Ipswich have adapted to life in the Championship in a brilliant manner as they are sitting second in the table and vying for automatic promotion.
However, their excellent start of the season has taken a dip as they are winless in their last five league games.
The Tractors Boys are looking to strengthen their forward department with George Hirst set to be out of action with a long term injury.
Blackburn Rovers star Gallagher, who is also a target for fellow Championship rivals Sunderland, is high on their transfer wish list.
It has been claimed that Ipswich have seen their two bids of £1m and £1.5m rejected by Blackburn this month.
The striker suffered a hamstring injury in September and has missed the majority of the first half of the season.
Gallagher is currently nursing him back to fitness and expected return to action at the end of January.
Ipswich are convinced of his quality and would like him at Portman Road, but so far their offers have not convinced Blackburn.
