MARK DEVLIN insists there has been no approach from Leeds United for Sam Parkin and the cash-strapped Whites seem unlikely to have the funds necessary to prise the striker away from Wiltshire to West Yorkshire.

Some sections of the media reported over the weekend that Leeds were ready to pursue Parkin after failing in a bid to land Steve McPhee from Port Vale and then ending their interest in Mansfield's Liam Lawrence.

Town's chief executive is aware of the speculation surrounding last season's leading scorer but insists it is nothing more than that.

He said: "There has been no approach or offer, official or unofficial, from Leeds United with regard to Sam Parkin."

Devlin said he had read one particular report which claimed the 'money men' at the County Ground had indicated that there would have to be some departures in order to balance the books.

Devlin said: "I have no ideas where some of these stories come from to be honest.

"It's obviously a quiet time and maybe some people are looking for speculation to fill space.

"They see Leeds linked with one Division Two striker, it doesn't happen, so they move on to the next player, who happens to be Sam Parkin.

"This particular one is certainly a non-story as far as I'm concerned.

"All I can say, and I repeat, is that this football club is not looking to hawk Sam Parkin's name around.

"We are not in a position where we have to sell Sam and we feel he has an important part to play in the forthcoming campaign."

Town have already turned down a £250,000 bid from Hull City for the 23-year-old and newly-relegated Leeds would need to find substantially more than that to have any hope of landing the player.

They reportedly offered £75,000 for Vale's McPhee and Parkin, who scored Town's second goal against Leeds during the Carling Cup thriller at Elland Road last season (pictured), is going nowhere for that sort of money.

Meanwhile, it should be clear by the end of this week whether or not Parkin will be lining up alongside Tommy Mooney in the Town attack next season.

The 32-year-old has until Thursday to accept the offer on the table. If not then manager Andy King will have to look elsewhere.

The Town boss is adamant that his offer is final. If Mooney decides to reject the offer, King will use the available funds to further strengthen his squad.