Blackburn Rovers have told Hull City Jordan Rhodes is not for sale after turning down two bids for the striker.
An initial Hull bid, in the region of £8m, was turned down and an improved offer has also been rejected.
A Blackburn statement read: "The owners wish to reassure fans that their intention is not to sell Jordan Rhodes.
"They, along with the manager and board of directors, feel that he is integral to our bid to gain promotion back to the Premier League."
Rovers manager Gary Bowyer revealed on Thursday that the Championship club had received an enquiry for the 24-year-old, who signed a new contract in July.
Rovers paid Huddersfield a club-record fee of £8m for Rhodes in 2012 and he has since scored 53 goals in 99 games.
Premier League side Hull want to sign a striker and have money available after selling Shane Long to Southampton.
Saints paid £12m for the Republic of Ireland international and Bruce has said he plans to re-invest that money back into his playing squad.
Speaking at a media conference ahead of Saturday's home game against Bournemouth, Bowyer told BBC Radio Lancashire: "There has been an enquiry which has been taken to the board and the owners. That's as much as I know.
"We gave him a new contract recently so we thought that would be the end of it, but I totally understand that Premier League clubs would be interested in someone that scores as many goals as he does."
Asked how keen he was for Rhodes to remain a part of his squad, Bowyer added: "From a footballing point of view, there's no decision to be made in my eyes.
"You're guaranteed a minimum of 25 goals, which he's proved over the last four seasons.
"He's the best finisher I've ever worked with. If my opinion was asked, it would be a big fat 'no' and we shouldn't sell him.
"I understand there's the lure of the Premier League and the finances that would be involved. It's out of my hands, but footballing-wise it's a no-brainer."