The Derby County star earns around £30,000 a week at Pride Park and that is way out of the Ibrox pay league.

And although both clubs have struck a near £2million transfer deal, an agreement between the player and his former employers over personal terms is still to be negotiated.

Ex-Celt Miller, who started off well down boss Walter Smith’s summer wish list, has rocketed to the top largely due to the financial restrictions imposed on the manager and with other targets in England and the continent demanding even higher wages.

Rangers in fact inquired about two Premiership strikers last month, only to discover that they were earning over £45,000 a week ... and one of them wasn’t even a first-team regular.

Miller could match his current income by moving to suitors such as Roma, Borussia Dortmund or Olympiacos but he prefers a return to Ibrox and appears ready to opt for fewer pounds rather than more euros.

However, agent David Baldwin last night, dismissed a report that it was already a done deal with Rangers, insisting: “Contrary to popular belief, nothing has been agreed with anyone.

“We are more than happy to take our time with his next move as it has to be right for him from a football point of view.”

Both Rangers and Celtic, meanwhile, have distanced themselves from a report they were vying for the signature of Aston Villa’s ex-Hoop Shaun Maloney. Rangers also shot down speculation linking them with West Brom’s Jonathan Greening and French duo Jeremy Berthod and Jean Calve.

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