However, Preston chairman Derek Shaw has insisted the 21-year-old is not for sale at any price as the club are determined to hang on to their stars as they seek promotion to the Premiership.

“Derek Shaw has made it clear they’ve no intention of selling him, so we’ve moved on,” confirmed Warnock.

“In a way it’s just as well because I think David is outrageously overpriced for what we are talking about. He is a good player and I’d love to have him, but at the moment it (the fee) is not realistic.

“I can understand that because Preston are trying to get into the Premiership. They’ve a great chance and he is one of their major assets, if not the major asset, so good luck to Preston.”

In turning his attention elsewhere, Warnock could again raid Leeds for Northern Ireland international David Healy.

Matthew Kilgallon yesterday became the third player to move to Sheffield from Leeds since the Blades were promoted last summer, following in the footsteps of Rob Hulse and Ian Bennett.

Warnock is adamant, though, he is not going to pay silly money for any player, believing the £1.75million for centre-back Kilgallon to be a bargain.

“It’s sensible buying,” insisted Warnock.

“Kevin McCabe (plc chairman) knows I won’t spend more for the sake of it, like I did last year when we were in the Championship. I had to on that occasion because the prize was so big and we had five strikers out injured at the time.

“We have made a couple of big offers, but they were turned down, so we go about our business in the normal way. I know I’m not necessarily going to get all my targets, but in the next week to 10 days I’m hoping to bring in another two or three players.”

Belgium international striker Emile Mpenza is another who has been linked with a move to Bramall Lane, as has Aston Villa midfielder Lee Hendrie.