Sunderland manager Sam Allardyce has refused to speculate on transfer rumours.
It has been claimed that the Black Cats boss is trying to use Fabio Borini as a makeweight in a deal for Swansea City forward Andre Ayew but Allardyce is having none of it.
Allardyce said: "I can't speculate on that.
"Me saying I'm willing to use Fabio would upset Fabio; me saying that Ayew is definitely someone I want for this club means that Swansea could say I have upset this player by saying that I actually want him.
"If you look at past history, I think David O'Leary was probably the first to be punished for doing something like that. I don't like anybody taking my money off me."
The Black Cats are currently placed 19th in the league table, four points behind the Swans.
