Sunderland have reportedly decided to reject any bids that are made for Jermain Defoe during the January transfer window.
After Sam Allardyce was appointed as the new boss of Crystal Palace, it was quickly suggested that he would target a move for the striker.
However, according to ESPN, the Black Cats will not entertain any offers for the 34-year-old, despite it being claimed that they will have no funds to spend during the next transfer window.
The sale of Defoe - who has scored eight goals this season - would have given manager David Moyes some leeway in the transfer market but it appears that the Scot is determined to keep hold of his top goalscorer.
Sunderland currently sit in the Premier League relegation zone.
