Chesterfield reportedly want a fee of £1.5m in order to sell striker Eoin Doyle.
Chesterfield are enjoying a superb season in League One, and sit just one point off the play-offs under the stewardship of Paul Cook.
A large reason for their success has been the sensational goalscoring record of striker Eoin Doyle, whose exploits in front of goal are attracting plenty of interest.
Doyle, former of Hibernian, has smashed 21 goals in just 26 games this season, which has made him one of League One's most feared strikers.
The 26-year-old is now a reported target for the likes of Cardiff City and Derby County, whilst Celtic boss Ronny Deila is also believed to be monitoring the Irishman with a view to bringing him back to Scotland.
The first bid has arrived for Doyle, and it's come from Rotherham United, whose manager Steve Evans is desperate to find a goalscorer in a bid to keep the Millers in the Championship.
A £600,000 offer has been rejected though, with Chesterfield demanding £1.5m for their star striker - even after Rotherham tried to offer Jordan Bowery or Matt Derbyshire in return.
That leaves Celtic with the best chance of meeting the asking price, though Deila did also suggest that he wasn't really looking for a striker this month.
With John Guidetti only on loan and some interest in Anthony Stokes, it may take a departure for Celtic to actively seek a centre forward during the transfer window - and that's where Doyle would come in to play.