Sheffield Wednesday boss Carlos Carvalhal has firmly denied suggestions that his club could move for Blackburn Rovers striker Jordan Rhodes this month.
It had been reported that Wednesday were preparing a £12m move for the Scotland international, who has scored nine times in 24 Championship games this season.
However, Carvalhal has insisted that the 25-year-old is "completely out" of the club's transfer budget this month.
"It's fantasy. He's completely out of our budget," Carvalhal, whose team sit sixth in the Championship table, told reporters.
Rhodes, who has long been linked with a move to the Premier League, has scored 83 times for Blackburn since joining from Huddersfield Town in the summer of 2012.
