Sunderland are set to make their final offer for Swansea forward Andre Ayew as they look to land the player before the close of the transfer window, sources have told ESPN FC.

Sunderland have already seen one offer of £10 million plus striker Fabio Borini rejected by Swansea, but Sam Allardyce's side are ready to go back with an improved offer.

Sources have told ESPN FC that Sunderland are prepared to increase their offer to £12m plus Borini in a bid to persuade Swansea to let the Ghana international leave for the Stadium of Light.

Allardyce, though, was giving nothing away in his news conference on Thursday.

He said: "No, there's been no contact between us and Swansea for us to make an offer. We haven't made an offer to Swansea for that. I'm not certain that Swansea would want to sell him, so that's a little bit of speculation on the media's behalf."

Swansea are reluctant to lose Ayew, who has scored eight goals so far this season since his summer arrival on a free transfer from Marseille, this month as they do not want to strengthen one of their relegation rivals as both sides battle to stay in the Premier League.

Swans coach Francesco Guidolin insisted on Thursday that Ayew would not be leaving, despite the club nearing a deal for Chievo striker Alberto Paloschi.

"Yes, he will be a Swansea player,'' Guidolin said of Ayew. "He is important for us, he is a good player. He is too important for our team [to leave].''

Andre Ayew has scored goals against Chelsea, Manchester United and Tottenham this season. Clive Brunskill/Getty Images

Sources have told ESPN FC that Borini, who had a successful spell on loan at Swansea earlier in his career, is unsure over a move back to the Liberty Stadium as the Italian is settled at Sunderland and is not actively seeking a move away.

Allardyce was also asked if there were other options, and the 61-year-old replied: "Yes, most of them abroad, as always.

"Obviously, there are not many available in this country and the size of the fees are much, much greater, so in terms of what we are looking at, it would be from Europe, I would think."

But sources say Ayew is still Sunderland's top target as Allardyce hopes to add him to the signings of Bayern Munich defender Jan Kirchhoff, Trabzonspor striker Dame N'Doye and Lorient defender Lamine Kone this month.

"Goals, I am looking for, whatever position," Allardyce said. "If he's got a decent goals record of one in three or one in four, I'd be interested. As long as outside the box, he does the right things as well, of course, but goals and quality in the final third.

"We get in the final third as much as anybody, we produce more opportunities in the final third, but I think our final-third quality hasn't been as good as it should be and I have got to try to get that better, particularly for Jermain Defoe, who if we can supply more service to, will score more goals and try to help us win more games."

Information from Press Association was used in this report.