Blackburn Rovers are reportedly holding out for a Championship record transfer fee of £12million for striker Jordan Rhodes.
Middlesbrough are not prepared to pay that much for the forward and club chiefs are attempting to structure a deal that will bring him to The Riverside, according to The Gazette.
A summer of uncertainty at Ewood Park
Blackburn, who are currently under a transfer embargo for failing to comply with FFP rules last season, are tangled in a fight to keep their two star forwards of Rhodes and Rudy Gestede.
The latter could be on his way to Premier League Watford with Blackburn holding out for £8m for the Benin international.
Rhodes, who is a Scottish international, could have played for Middlesbrough at the end of last season but Blackburn were reluctant to let their star man leave on loan.
Should Boro sign Rhodes, it would be a bold move but they would be bagging themselves a proven Championship striker. The 25-year-old has scored 73 goals in 134 appearances and has hit 20 goals every season for Rovers since joining in 2012. No player has scored over 20 goals for Boro since their relegation from the Premier League in 2000.
Other parties will be interested in a transfer
Huddersfield Town stand to make something out of the deal after it was agreed they would receive a percentage of the profit when he signed for Rovers from the Terriers in 2012 for £8m.
Boro are not the only club interested in Rhodes with Sheffield Wednesday and Hull City also looking at the forward. Wednesday have been keen to make marquee signings under their new Thai owners, while Hull City have parachute payments following their recent relegation from the Premier League.
Aside from Rhodes, Boro are also set to sign Uruguayan international Christian Stuani for £3.6m. The Espanyol striker is set to become the club's fourth summer signing after Alex Baptiste, Stewart Downing and Chelsea loanee Tomas Kalas.