Swansea City head coach Russell Martin says Scottish giants Rangers are the club who have failed with a bid for forward Morgan Whittaker.
Rangers boss Michael Beale is targeting attacking players this month and said Whittaker is "certainly a player that I'm aware of".
Martin has now confirmed Swansea turned down a Rangers bid for forward Whittaker, 22, last week.
"We have rejected an offer from them, that's it," Martin said.
Rangers' offer for Whittaker was understood to have been well short of the asking price set by Swansea's American owners.
But with the transfer window open for another 13 days, it could be that the two clubs reach an agreement.