BURNLEY manager Steve Cotterill has dropped the biggest hint yet that he may be forced to sell in-demand striker Ade Akinbiyi.

Contrary to national newspaper reports, the Clarets have NOT turned down a club-record equalling £1.5million bid from Sheffield United for Akinbiyi, who will miss this weekend's crucial derby clash with Preston through suspension.

However, the situation remains precarious as Blades boss Neil Warnock is reportedly set to firm up his relentless pursuit of Akinbiyi before the end of January's transfer window.

And after Saturday's 3-0 defeat to free-spending Cardiff City, cash-strapped Cotterill admitted that he may have to part with one of his star assets before he can begin to even contemplate wheeling and dealing to strengthen his squad.

"We're looking at the paper every day to see if we're selling Ade," Cotterill said.

"It's not a big worry. It's a pain in the ass.

"They (Cardiff) bring in Thompson, they can extend arguably the best midfield player in the league in Koumas, bring in Riccy Scimeca and Ndumbu Nsungu."

And Cotterill believes it is such transfer activity that will play a major part in determining whether Burnley will make the play-offs come the end of the season, or rivals including Cardiff.

"They're looking at bringing people in, and that's sometimes the measure.

"They can speculate while we wait with baited breath to see if we sell someone before we can speculate. It's not ideal really."

Cotterill added: "To be fair to both sets of players they've got themselves into that position. Whether they can be up there in May remains to be seen. We don't quite know the answer to that one.

"Probably Cardiff are more financially equipped to get there than we are by what's happened in the transfer window - being able to turn down big bids for your players is always a bonus."

But Cotterill knows that Burnley's financial predicament cannot disguise the costly errors which contributed to their Welsh woe.

Brian Jensen was singled out for the blunder which led to the Bluebirds' first goal, but the Burnley boss insisted: "It was a big error, but he wasn't the only one who made errors.

"There are a few of our players who have got to go home and have a look at themselves tonight. Long and hard."

The referee didn't escape criticism from Cotterill either.

The Clarets chief felt John McGreal should have been awarded a free kick before Cardiff opened the scoring.

"The referee's helped them because it's our free kick before the ball went in the box," he said.

"It was a foul on John McGreal. I make no bones about that.

"John's grabbed hold of the player as he's gone away and the referee's seen a free kick that way.

"It was a poor refereeing performance."