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Blackburn Rovers have confirmed they have rejected Manchester City's latest bid for star striker Roque Santa Cruz.

Blackburn's official website confirmed they received a bid from the Eastlands club - thought to be "significantly" in excess of £12 million - but duly turned it down.

City may now turn their attentions to Juventus hitman David Trezeguet, according to reports in France.

Santa Cruz, who City boss Mark Hughes first brought to the Premier League as Blackburn manager 18 months ago, has been a target for the Blues since the summer.

Then, a £12m bid was rejected and Blackburn's stance has changed since, even though his sale would represent good business - he cost just £3.8m from Bayern Munich in the summer of 2007.

"We have made an improved bid, a substantial bid for Roque Santa Cruz but it was rejected," said Hughes.

"We made a bid in the region of £12million in the summer and it (the new bid) is significantly higher than that.

"But we still want to bring him to the club if we can but he is Blackburn's player and they don't want to deal at the level we have made a bid at.

"That is their prerogative."

The 27-year-old was an instant hit at Blackburn, netting 23 goals in all competitions in his debut season to prick the interest of City, along with their neighbours Manchester United and Liverpool.

Following Sheikh Mansour bin Zayed al Nahyar's takeover at the City of Manchester Stadium, Hughes has been given a huge warchest, thought to be in the region of £100m, to spend this January.

But with Blackburn standing firm, he may be forced to admit defeat in his pursuit of Santa Cruz.

World Cup winner Trezeguet represents an alternative for Hughes, with the Frenchman's agent claiming City are on the verge of making a bid for the striker.

The Juventus ace is currently out with a knee injury but Antonio Caliendo has claimed that has not put City off.

"A man close to Manchester City called me some days ago to tell me of his interest in David," Caliendo told L'Equipe.

"I believe the club are ready to put on the table a bid of more than 20 million euros to get him.

"Manchester City's interest isn't new. It happened last year."

But Trezeguet is under contract at the Stadio Olimpico until the summer of 2011 and prising the 31-year-old away from the Italian giants is likely to be difficult.

"A big Spanish club also contacted me a few weeks ago, before City did, as well as two clubs from the Persian Gulf," he added.

"But David is untransferable and it is out of the question that I will talk more to these clubs since David still isn't playing again.

"He will stay at Juve through this transfer window."

Trezeguet netted 20 goals for the Old Lady of Turin last season and formed one of the most feared attacking pairings in Europe alongside Alessandro Del Piero.

Mike Hytner / Eurosport