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The fee would be the biggest in Championship history, smashing the £11m Fulham for Leeds' Ross McCormack last summer.

Boro were desperate to re-sign Chelsea goal machine Patrick Bamford, who scored 19 during a season-long loan spell last season.

But they missed out to Crystal Palace, forcing Boro chairman Steve Gibson to look elsewhere.

Gibson will offer £9m straight up for Rhodes with other performance-based bonuses taking it up to £14m, according to The Sun.

The Scotland international, 25, is valued at around £12m by Blackburn's owners Venky's, who want to make a profit having bought him for £8m in 2012.

While Boro are keen on upping the fee with clauses, The Sun claim the Venky's would prefer the money to be guaranteed.

Rovers are about to pay the final £2m instalment to Huddersfield for Rhodes and would have to pay them a percentage of any sale.

The striker, who banged in 73 goals in 134 games for Rovers, snubbed a chance to join Boro before as he held out for a Premier League move.

But there have been no interest from anyone in the top tier.