Oxford United have rejected Bristol Rovers' second bid for striker James Constable.
The Pirates saw an initial offer rejected last week for United's leading scorer, but came back with an improved bid.
However, that has also been turned down by the U's.
Oxford chairman Kelvin Thomas said: "After receiving a second offer from Bristol Rovers, which was discussed over the weekend and Bank Holiday, we have decided to turn down the offer.
"The offer from Bristol Rovers was a reasonable one, but quite a bit less than what we have both rejected and accepted in the past."
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