The Black Cats saw an initial bid rejected for Ayew more than a week ago after making a shock approach for the Ghana international.
Sunderland are continuing their efforts to land the 26-year-old, amidst reports last night that a follow-up offer of £10million-plus Borini has been submitted to the Welsh club.
However, Swansea today issued a statement claiming they have only received one formal bid from Sunderland for Ayew and have reiterated that the Ghana international is not for sale.
“We have had no contact from Sunderland since their original bid was turned down,” said a Swansea spokesperson.
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“The statement Alan Curtis made last week saying that Andre Ayew will not be going anywhere in this transfer window still stands.”
Sunderland sources have played down suggestions of a bid anywhere near £10m being made, although the club’s interest remains firm, with Ayew thought to be Sam Allardyce’s top target ahead of Monday’s transfer deadline.
Swansea are interested in Borini too, with new boss Francesco Guidolin understood to be a fan of the Italian and the idea of a swap deal originating from the Liberty Stadium.
However, sources close to Borini - who enjoyed a loan spell at Swansea earlier in his career - continue to insist that the ex-Liverpool man will “100 per cent” be staying at Sunderland this month.
Borini only returned to Sunderland in a £7.75m deal last summer and although he was clearly unhappy at being substituted in last weekend’s 1-1 draw with Bournemouth, he is not looking to move on in this window.
Sunderland boss Allardyce confirmed last week that he still wants to add a forward and a defender to his squad before the end of the transfer window.
The Black Cats’ captures in January so far have been modest, with defender Jan Kirchhoff arriving in a £750,000 move from Bayern Munich, Dame N’Doye joining on loan until the end of the season and goalkeeper Steve Harper agreeing a short-term contract as goalkeeping cover.
All three are likely to feature in a behind-closed-doors game against Newcastle United this week to build up their match fitness.
But they will be among only a handful of senior players involved in the fixture, with Sunderland’s side likely to be largely composed of youngsters.