It's set to be a busy transfer window for Middlesbrough as they look to bolster their squad with attacking talent.

Despite a recent upturn in form, the Teessiders have performed below expectations so far this term as they hover perilously close to the Championship relegation zone.

Injuries have certainly played their part so far this term, but that's all the more reason to strengthen once the transfer window opens.

Several names have been linked, one of whom is Sam Cosgrove.

The Aberdeen striker has scored 20 goals in all competitions so far this term, alerting a number of clubs in the Championship to his services.

Middlesbrough will be watching their pennies next month, but that doesn't mean that the striker will come cheap.

The Northern Echo are reporting that while Jonathan Woodgate's side are very keen on the striker, Aberdeen are adamant that they won't sell the frontman for below his market value.

The report states that an offer of £4million could be enough to secure the 23-year-old, however it remains to be seen whether Middlesbrough will see that as an accurate valuation for the striker.

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The verdict

There's no question that Middlesbrough need attacking reinforcements, and that might mean spending a significant sum.

While it's clear that the Teessiders won't spend more than they can afford, it's worth remembering that attacking talent is among the most expensive in the game, meaning that they may need to find a compromise.

Sam Cosgrove certainly has a strong track record, and perhaps this is the type of player that would justify an increased bid.