Nuno Espirito Santo has refused to be drawn on speculation linking Nottingham Forest with a move for Wolverhampton Wanderers forward Matheus Cunha.

On Wednesday, the Daily Mail claimed Forest had settled on the Brazilian forward as their top target for the January transfer window in a bid to finish in the Premier League's top four and secure a sensational return to the Champions League. As well as Forest, Arsenal, Tottenham, Chelsea and Manchester United have been linked with a move for the former Atletico Madrid and Hertha Berlin frontman, who has scored 10 goals in 21 Premier League games for Wolves this term.

However, Espirito Santo has refused to be drawn on the possibility of raiding his former side of their star player this month, with the Forest manager admitting it will be difficult for the East Midlanders to bolster their ranks this month.

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Speaking ahead of his side's Premier League clash against Bournemouth on Saturday, Espirito Santo said: "It's the same, it's the same. It's not easy [to find] players that can improve as a squad as our players are working very, very well. Very, very well.

"I don't know anything about that. How can I comment on that? I'm so sorry to disappoint you."

Cunha, 27, has two-and-a-half years remaining on his current deal at Wolves, though Sky Sports claim it is "unlikely" the Brazil international will renew his terms "at this moment in time". Mikel Arteta has confirmed that the Gunners will look to recruit attackers before the window closes on February 3 after recent injuries to Bukayo Saka and Gabriel Jesus.