Sheffield United lose fight for striker
The 28-year-old was the subject of bids from the Blades, Middlesbrough and Derby County, with offers accepted from the latter two clubs by Ipswich.
The north-easterner is understood to be close to a move to Derby, according to reports.
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Hide AdBlades manager Chris Wilder said: “We have bid for Martyn Waghorn. It’s not been accepted club to club. The big thing is the personals (terms) from our point of view.
“We recognise he’s a good player. But we put our best foot forward and move on.”
The Blades are being linked with a move for Millwall defender Jake Cooper as speculation continues to mount over the future of Brighton target and £8m-rated Jack O’Connell.