TOWN director Sandy Gray has warned rival clubs not to make 'silly' offers in the belief that Town will sell players for peanuts.

Despite intense speculation no firm offer in writing for Sam Parkin has been forthcoming.

The list of teams linked with the striker continues to grow with Crewe Alexandra the latest side reportedly keen to sign him. Cardiff City are believed to have had Parkin watched on Saturday as well.

However, at least one other unnamed player has been the subject of a derisory approach recently.

Gray wants to send out a message that Town will not indulge in a firesale in order to generate some short term cash.

She said: "In Sam's case he is under contract for another year of course.

"We're not going to accept any 'silly' offers just because people think we need the money.

"Sam has a price on his head and we're not going to let him go for anything less, if it ever comes to the stage where an offer comes in.

"We have had to reject offers recently for a certain player and they obviously thought that we were that desperate we'd take the money.

"I felt that certain club was trying it on.

"We will look at every offer but if it isn't commercially viable then we won't accept it."

Gray has also revealed that Town and Chelsea have failed to reach an agreement over a County Ground youngster's proposed switch to Stamford Bridge.

Negotiations appear to have broken down over the respective valuations of the teenager, whom both clubs wish to remain anonymous, and Town's desire to include a sell-on clause.

A tribunal now beckons if the two clubs cannot reach agreement.

Meanwhile the club has finally published at least some of the 'missing' accounts which are outstanding.

Shareholders were today mulling over the figures for 2001/2 and 2002/3.

An annual general meeting to discuss the financial situation will take place at the club on Tuesday, May 31 (11am start).

The figures for 2003/4 and 2004/5 should be available by the autumn.