Sunderland target Josh Key will not be leaving Exeter City until the Grecians receive an offer that meets their valuation.
The 21-year-old who is also capable of playing in midfield and at full-back has been the subject of 'several' bids from the Black Cats.
However, they're believed to fall short of Exeter's valuation of the player.
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Grecians boss Matt Taylor told DevonLive : "We have had bids, we have turned them down.
"Until they reach the valuation of a player then for us there is no real discussion.
"If they want to go public with those offers then so be it, but in terms of numbers quoted in the press, they are not realistic."
Sunderland still have no senior full-backs at the club after the departure of Conor McLaughlin and Callum McFadzean.
They've also set a deadline for Denver Hume to sign a new deal with the club ahead of the curtain raiser against Wigan Athletic.
Lee Johnson could be forced to play Carl Winchester and Dan Neil on either side of the defence against the Latics - if they're unable to bring in any new faces before the new season.
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