Burnley must go higher if they're to sign Dundee United midfielder Stuart Armstrong.
Turf Moor manager Sean Dyche has bid £1.5 million for the young Scot, which was matched by Celtic.
United remain adamant they have no need to sell and are thought to be sticking to a £2.5m valuation for the 22-year-old midfielder, who is under contract until the summer of 2016.
"Neither of these bids is anywhere close to our valuation," a Tannadice spokesman told the Daily Mail. "Neither bid is nearly close enough to consider."
