Lincoln City manager David Holdsworth insists he does not want to sell striker Sam Smith.
The Imps are understood to have rejected two bids from Blue Square Bet Premier rivals Cambridge United for the 22-year-old.
Holdsworth told BBC Lincolnshire: "I don't want to let him go at all. Sam knows it, I have told him.
"I hope he wants to stay, I really do. It won't be about football and I won't say any more about it."
Smith scored seven goals last season despite being out for almost three months with a foot injury.
Holdsworth added: "Trying to replace a striker at this stage is very, very difficult."