Matt Palmer is being linked with a move to League One side Rotherham United.

According to the Sheffield Star, the Millers are close to completing a permanent deal for a "Championship midfielder", with the report suggesting that player is Burton Albion playmaker Palmer.

The Burton Mail understands that Rotherham are interested in the 22-year-old, who has been with Albion throughout their rise from League Two to a second campaign in the Championship.

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"We've increased our bid three times," Millers boss Paul Warne told the Star about the unnamed Championship midfielder.

"The bid now is our value for him, which I think is more than fair.

"There won't be any more movement from us. We’ve gone as high as we are prepared to.

"We started with a reasonable bid, moved up quite a bit, then moved up again and said: 'look, this is our top value'.

"We've put a really good bid in and that should be sufficient to get the services of the player, which would be great news for us.

"We've virtually agreed personal terms with the lad. He wants to come."

Academy graduate Palmer has made 14 appearances for the Brewers this season, scoring one of the great Pirelli Stadium goals in November's 3-1 loss to Sheffield United.

But he has not featured in any of Albion's last eight games, with Luke Murphy, Tom Naylor, Jamie Allen, Hope Akpan and Matty Lund providing tough competition for a central midfield spot.