Middlesbrough are reportedly willing to spend up to £12m on Blackburn Rovers striker Jordan Rhodes.
Sky Sports News claims that Blackburn will listen to offers for the Scotland international, but will only sell for a figure higher than £10m.
Boro manager Aitor Karanka is seeking a new leading striker following the departures of Patrick Bamford and Jelle Vossen, with Rhodes being identified as his main transfer target.
The 25-year-old signed for Blackburn from Huddersfield Town for £8m in 2012, and has since scored 74 goals in 143 appearances.
Should Boro make him their record signing, he would play alongside Stewart Downing, who returned to the Riverside from West Ham United in a £5.5m deal last week.