Sunderland boss Jack Ross is continuing to search for new recruits - with under a fortnight of the transfer window remaining.
The Black Cats are keen to bolster their ranks ahead of the second half of the season as they eye an immediate return to the Championship.
And Ross - having already secured a deal for Burnley defender Jimmy Dunne - is keen to see Wigan striker Will Grigg make the move to the Stadium of Light.
Sunderland have launched two bids for the Northern Irish international, but Latics boss Paul Cook confirmed that neither has hit the club's valuation.
Indeed, Cook reiterated his stance on Grigg as he remains staunch in his desire to keep him in the North West - in what could represent a blow to Sunderland.
"Sunderland, I believe, have made two offers now, and they both fell short of where we would be with regards to Will Grigg," said the Wigan chief.
“It’s a debate I really don’t want to have but, until the window closes at the end of the month, this won’t go away.
"As a manager I can only reiterate that I have no desire to sell Will."
Another striker linked with the Black Cats this month was Birmingham City's Greg Stewart.
The Scot caught the eye during a loan spell at Kilmarnock earlier this season and was believed to be one of the potential options being looked at by Ross.
Stewart netted 8 times in 16 appearances for Killie, with fans of the club even launching a crowdfunding campaign in a bid to lure him back to Rugby Park after he was recalled to Birmingham.
And the striker has now sealed a return to Scotland - but has teamed-up with Scottish Premier League side Aberdeen on a half-season loan deal.