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DUNDEE United last night rejected a second

.

Record sport understands the champions upped their original offer of £900,000 to a figure in excess of £1m late yesterday.

However they are believed to still be some way short of the deal offered by Wigan, who have had their bid accepted by the Tannadice club.

That package topped the £1.5m mark although the Turkish striker has yet to accept terms from Gary Caldwell’s League One side, despite talks with his agent Pierre van Hooijdonk, and is understood to be keeping his options open.

Ciftci has only a year remaining on his current deal and rejected the offer of an extension last month.

Meanwhile, Hoops star Matthews is set for a move to Sunderland after the Premier League outfit last night thrashed out a deal with Celtic for the Wales international.

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It’s understood a £2m fee has been agreed and the 23-year-old will now discuss personal terms on Wearside.

With just a year left on his contract the arrival of right-back Saidy Janko from Manchester United has cleared the path for Matthews to go and ensure Celtic receive a fee.

The Wales ace joined on a free from Cardiff in 2011 and has made almost 150 appearances, including impressive Champions League shows.

Janko will cover the loss of Matthews and the new Bhoy last night admitted listening to Lionel Messi and Xavi wax lyrical about Celtic Park convinced him to take one of the bravest decisions in football and quit Old Trafford.

The Swiss kid, who has signed a four-year deal, said: “Even players like Messi and Xavi dream about the atmosphere at Celtic Park. I was happy to stay at Man United but Celtic is hard to resist.

“A lot of players are afraid to leave Man United because it’s one of the world’s biggest clubs. You have to be brave. It’s easier when you go to another huge club like Celtic.

“I just want first-team football and to play in the Champions League. That is the main reason I’ve come here.”