A BID of around £300,000 from Nottingham Forest for Jermaine Johnson has been turned down by Sheffield Wednesday.
The Owls insist there will be no easy pickings for clubs at Hillsborough after the exit of Lee Grant.
The Grant fee of around £1m is set to help clear the £550,000 debt to the taxman and result in a Football League transfer embargo being lifted.
Although Bristol City have made two bids, they are lower than the amount agreed with the Clarets, said the Owls boss. Grant is due at Turf Moor for talks today.
Irvine confirmed: "Nottingham Forest did put in a bid for JJ which was flatly rejected. Nick Parker (chief executive] told them in no uncertain terms we are not interested in selling him.
"Clubs maybe think there's a fire sale going on at Sheffield Wednesday. I don't think that's the case. There was a bit of pressure to get some finance in; I don't think that pressure exists any more. I'm told by Nick that we are not suddenly accepting offers for anybody."
While not confirming the Grant fee, Irvine added: "I do think Burnley have got him for a good price. I also fully understand there was outside pressure on the club to generate some income.
"I don't think the board can be criticised in any way for doing something that may have been been necessary for us to continue to be in a proper financial position; and we rejected four offers."
Irvine again denied reports that he is lining up Nicky Weaver to replace Grant, but he did say: "I'm compiling a list of goalkeepers who are out of contract or may be available on loan."
Hillsborough MP David Blunkett, who has been assisting the club after HM Revenue and Customs served a winding-up petition, said: "Between the approaches I have made to David Hartnett, the head of the tax division at HMRC, and the detailed discussions that Nick Parker has had with the designated official from HMRC, I am very confident that we can now get out of this situation immediately.
"The sale of Lee Grant means that there should be no difficulty with the bank and, once this is resolved and a schedule of payments is agreed with the Inland Revenue, Sheffield Wednesday will then be able to go ahead with any further purchase of players in preparation for the first game of the season.
"I am pleased that everyone has worked together on this - but I believe going forward, it is important that Howard Wilkinson remains chairman through this difficult period and any negotiations for inward investment."
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