John Hughes, the Inverness Caledonian Thistle manager, has acknowledged it will take an "exceptional" offer to convince his side to part with striker Billy McKay.
The Highland side have rebuffed an approach from Fleetwood Town.
The Sky Bet League 1 club made their move after having watched McKay score against them during a 2-1 defeat in a pre-season friendly at the Tulloch Caledonian Stadium. However, Inverness were unmoved by the offer for a striker who has scored 49 goals in two seasons.
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"I think everybody's got a price," said Hughes, who hopes to agree a deal with former Hibernian Lewis Horner. "Let's say Manchester United came in for Billy, you would never stand in the guy's way. I don't know if there's a bid come in or what it is, but if it's this late in the season, it would have to take something exceptional for us to let Billy McKay go."