Cardiff City are set to make a fresh bid to land Wales striker Kieffer Moore after Wigan put a £4million price tag on his head.
The Latics rejected the Bluebirds' initial offer of just over £2m, manager Paul Cook confirming the approach has been turned down.
But Cardiff will up the ante with a higher offer, boss Neil Harris keen to improve his firepower in the January transfer window.
Gary Madine has already been released by Cardiff, with fellow striker Omar Bogle set to follow him out of the exit door in the Welsh capital.
That frees up funds for a new striker, as Harris looks to find the goal power that will take Cardiff towards the top six in the second half of the season.
Wigan signed Moore for £3m from Barnsley in the summer and although he has only scored two goals in 17 League games, they want to make a profit.
Wigan feel Moore's stock has risen as a result of his exploits with Wales, scoring twice as Ryan Giggs' side marched to the Euro 2020 finals.
Moore's introduction into the side coincided with an upturn in Wales fortunes, the 6ft 5in striker bringing a different dimension to Giggs' team where he has dovetailed brilliantly with the silkier skills of Gareth Bale and Aaron Ramsey and the searing pace of Dan James.
Wigan are said to want £4m for Moore, who was not involved in the Lancashire club's 2-0 defeat to Bristol City at the weekend. He has been sidelined with a calf injury and has not played for the Latics since scoring in a 2-1 defeat to Luton at the start of December.
Bluebirds owner Vincent Tan has made money available to Harris in the transfer window and is ready to put in an improved offer for Moore.
Landing the Wales striker would be a popular move amongst Bluebirds fans. The capital city club has been shorn of Welsh internationals in recent times and that is something Tan wants to address.
There are reports Harris is also looking at Stoke City striker Lee Gregory, who played under him at Millwall.
Harris is also looking at a wide man, full-back and possibly a midfielder in the window.
Madine is the highest profile figure to leave the club, but others will follow suit as the Bluebirds look to balance the books.
