Paul Jewell said: "It's simply not true to say the player (Jagielka) has turned us down or doesn't want to play for us. The player hasn't been given an opportunity to turn us down, as the deal never got that far.
"We enquired about Jagielka and Sheffield United told us they wanted £4 million pounds. We then bid £4 million pounds and they rejected the offer.
"They then told us they wanted £5 million pounds! That is a far as the situation has gone and we have not had the chance to speak to the player or his agent and no offer has been made to Phil Jagielka from Wigan Athletic."
Jewell is not going to play the bidding game and will let the Blades know that £4 million is his final offer. It seems he has now turned his attention to Damien Francis of Norwich who is expected to sign early next week in a £1.5 million deal.
