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Newcastle have rejected a new £23million bid from Tottenham for striker Andy Carroll, Sky Sports News understands.
The England international has enjoyed an impressive debut season in the Premier League, bagging 11 Premier League goals before being sidelined by a thigh injury.
Carroll's displays in leading the line for the Magpies has attracted interest from a number of rival top-flight teams, with Harry Redknapp keen to bring the powerful forward to White Hart Lane.
The North East club are determined to retain the services of their star man and have rebuffed all offers for his services, with Spurs' latest offer drawing a terse response.
A high-ranking Newcastle official told Sky Sports News: "The club would like to make it clear for the very last time that Carroll is simply not for sale."
The source went on to describe the bid from Tottenham as 'paltry in the current climate'.
Magpies boss Alan Pardew has always stressed his determination to keep hold of his key players during January as he looks to establish the club back in the top flight.
And with the transfer window due to close at 11pm on Monday, it remains to be seen if Spurs will return with an improved offer.Transfer Specials. Click here to bet.
Sky Sports Fantasy Football managers are scrambling to sign up Luis Suarez following his sensational midweek showing against Norwich City.
Andre Villas-Boas' press conference after the Manchester United match on Sunday suggested he was a man feeling the pressure.
Goals on Sunday welcomes Jermain Defoe and Andros Townsend to the studio and Ben and Kammy will have plenty of questions for the Spurs' stars.
Spurs' 5-3 defeat to Man United in 2001. Can you name the mystery starting XI?
Read the thoughts and opinions of Paul Merson with skysports.com
Tottenham will be looking to carry their fine form into 2013 as they kick off the New Year against struggling Reading.
Manchester United travel to Wigan and Manchester City entertain Stoke City, after West Brom and Fulham kick off the 2013 action.
Sky Sports sources understand Tottenham keeper Carlo Cudicini is close to joining MLS giants LA Galaxy in January.
Tottenham midfielder Sandro believes his club can match any of the top teams in the Premier League.
Andre Villas-Boas has dashed Sunderland's hopes of turning Danny Rose's loan move into a permanent deal.