Celtic are said to have been quoted a significant loan fee, plus wages.
A Scotland international striker missed out on a January switch to Celtic, according to The Sun (February 23, page 63).
Celtic were strongly linked with a move for Sheffield Wednesday's Jordan Rhodes throughout the transfer window.
But The Sun claims Celtic backed out of a deal late on, leaving Rhodes 'high and dry'.
The English club's chairman Dejphon Chansiri is said to have demanded a loan fee of up to £1 million from the Bhoys - on top of the player's wages which are rumoured to be around £40,000-a-week.
Rhodes ultimately remained with the Owls, but has failed to make a single matchday squad since the late arrivals of Alessio da Cruz, Connor Wickham and Josh Windass at Hillsborough.
And Celtic did not end January empty-handed, landing the Polish striker Patryk Klimala from Jagiellonia Białystok.
Rhodes was one of the Championship’s highest-scoring players throughout the previous decade, and was particularly prolific during the Celtic manager Neil Lennon's Bolton Wanderers reign.
Lennon’s first season at Bolton was the third in a row in which Rhodes scored 20-plus league goals for Blackburn Rovers, and it is certainly plausible that the Bhoys would have been keen.
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