Middlesbrough have turned down a third bid from West Bromwich Albion for centre-half Ben Gibson, according to reports.
The 24-year-old was ever-present for Boro last season, starting all 38 of their Premier League games and helping them to 11 clean sheets.
However, he was unable to prevent an immediate return to the Championship, from which they were promoted in 2016, and is reportedly eager to remain in the top flight.
According to the Daily Mail, Albion have offered Boro £18m for Gibson, plus £3m in add-ons, but the Teessiders only want to sell to a top-six club.
Chelsea, Tottenham Hotspur, Leicester City, Everton, Southampton and Stoke City are the other sides that have been linked with Gibson.