AZ Alkmaar have turned down an offer from Sunderland for striker Jozy Altidore.
Sunderland's opening bid has been knocked back by AZ, who have already banked 8 million euros after allowing Adam Maher to join PSV Eindhoven and are not under pressure to sell.
An AZ spokesman told Dutch press agency ANP: "A first bid was insufficient. We have let them know that. Now we have to wait."