Peterborough United insist goalkeeper Joe Lewis is not for sale.
QPR are eyeing the England U21 international, who is also being followed by Everton, Liverpool and Tottenham.
Posh chief Barry Fry said: "Joe is part of the side and we don't want to let any of our players leave the club.
"The board have backed the manager all the way and have proven, by rejecting big offers for both Mackail-Smith and Aaron McLean, that they have the backbone to keep our stars here and they will continue to support Darren (Ferguson) in his ambition to gain promotion."