Sheffield Wednesday chairman Lee Strafford has accused Burnley of "disrespectful" and "underhand tactics" in the tug of war over Owls striker Marcus Tudgay.
Strafford has also accused the player's agent, former Owls midfielder Darryl Powell, of deliberately unsettling Tudgay and failing to act in his best interests after the Owls rejected Burnley's formal bid for the 26-year-old.
An Owls statement read: "Sheffield Wednesday can confirm that Burnley FC have made a formal and what can only be described as derisory offer for striker Marcus Tudgay. We would like to stress that this offer is most unwelcome and this move is regarded as an underhand tactic to unsettle our player."
Strafford added: "It's disappointing that an agent would act in such a cavalier manner when he is supposed to be protecting the interests of the player and also the right of the club to protect its assets.
"Sheffield Wednesday will not be taken advantage of in this situation. Marcus has stated he is happy at Sheffield Wednesday and has a good working relationship with Brian Laws, we would like Burnley to act in a more realistic and respectable manner so that we can get on with preparing for next season.
"From my perspective, we want to go into the future with Marcus and see him fulfil his potential playing in the Premier League with Sheffield Wednesday, a club which is widely regarded as one that can sustain a position in the top division."
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