MIDDLESBROUGH are determined to resist Everton's bid to sign Yakubu by pricing him out of a move to Merseyside.
The Blues are prepared to shatter their transfer record to sign the Nigerian international and would love to have him in before the start of the new season, but the chances of that happening are rapidly receding.
Boro have denied morning reports that Yakubu has handed in a transfer request and manager Gareth Southgate has told the 24-year-old who has scored 33 goals in 101 appearances at the Riverside - that he will play an integral role in the club's future.
Portsmouth tried to re-sign Yakubu earlier this summer but were frightened off by an exorbitant price tag and it is now clear they intend to use a similar approach towards Everton, who are anxious to bolster their forward line after selling James Beattie to Sheffield United.
"Naturally all on-going speculation over such a long period of time has unsettled Yakubu a little," chief executive Keith Lamb said today. "But the manager has made it absolutely clear to Yakubu that he has a big part to play in our future. We have absolutely no plans to sell him."
Whether that deters Everton - who are still pursuing Manuel Fernandes' signature - remains to be seen but it is quite clear they will need to come up with an offer that dwarfs the £8.6m they paid for Andrew Johnson in May 2006.