Sunderland have rejected a £13 million bid for Jordan Henderson from Liverpool, according to skysports.com.
The England international has attracted attention across the Premier League after his performances in the middle of The Black Cats' midfield.
But despite interest from Manchester United, Liverpool have seen a bid rejected for the 20-year-old, believed to be in the region of £13 million.
Kenny Dalglish is looking to invest heavily in his squad after being appointed as manager on a permanent basis and Henderson appears to have emerged as a major target for the Liverpool boss.
The north-east side are rumoured to be demanding as much as £20 million for Henderson, a fee which may put off Liverpool.