Toulouse have published an open letter to Lyon, reiterating that striker Andre-Pierre Gignac is not for sale.

Lyon director Bernard Lacombe claimed earlie iin an interview with L'Equipe that "the player wants to come to us. We have spoken about it with him, his agent and his father".

However, Toulouse have issued a firm hands-off to the Ligue 1 giants, who are looking to replace Real Madrid bound Karim Benzema.

"Several days ago, you asked us, by fax, for permission to get into contact with Andre Pierre Gignac," read the letter on www.tfc.info. "We responded then that it didn't have any interest or sense because we didn't want to relinquish him.

"Now we learn that, despite our exchange, you announce on the site lequipe.fr you have reached an agreement with the player and his entourage.

"It is surprising that a club of your standing does not respect the fundamental rules which govern professional football."

The statement continued: "Andre Pierre Gignac extended his contract with the goal of continuing his experience by our side and also confirming all the hopes that are placed in him.

"We understand the necessity for you, following the departure of Juninho and Karim Benzema, to head up several paths.

"This strategy has without doubt proved itself in the past but in the present case, it does not have any chance of succeeding.

"It seemed important to us to respond publicly so that you know, given the excellent relations between the two clubs, that you are wasting your time on this matter.

"We therefore ask you to realise that Andre Pierre Gignac is not for sale."

Gignac moved to Toulouse from Lorient in 2007 but only burst onto the scene this campaign following Johan Elmander's departure to Bolton, finishing the season as top scorer in Ligue 1 with 24 goals.

The 23-year-old's form has earned him three caps for France this year, while Manchester United are also reportedly interested in him.