Sunderland are set to make a second bid for Swansea's Andre Ayew after seeing their first offer rejected, a source has told ESPN FC.
Sunderland boss Sam Allardyce is looking to bolster his side's attacking options during this month's transfer window and has targeted a move for Ghana international Ayew.
Ayew only joined Swansea last summer after the Welsh club beat a host of sides to land the forward on a free transfer from Marseille.
The 26-year-old started the season in fine form for Swansea, scoring three goals in his first four games and was rewarded with the Premier League Player of the Month award for August.
Ayew has gone on to score a further four goals for the Swans and scored in last week's defeat to suitors Sunderland.
Swansea are reluctant to lose Ayew this month, especially to one of their relegation rivals in Sunderland, and sources have told ESPN FC they have already rejected one offer in the region of £11 million for the forward this month.
However, Sunderland are refusing to give up on their pursuit of Ayew with Allardyce seeing the player as someone who prove the difference for his side in their battle to stay up and the Black Cats are ready to make an improved bid as they look to further test Swansea's resolve.