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"It is not normal practice for Rangers Football Club to comment on the day of an important match and we are disappointed Newcastle United has made public its interest in acquiring our player Jean-Alain Boumsong," Bain told the club's official website.
"We can confirm that our chairman David Murray received a verbal offer from Graeme Souness and, thereafter, a few days later, a further written offer both of which have been rejected.
"Our focus is on this evening's match and we have no further comment."
But he was said to be "disappointed" to suffer foul-mouthed taunts relating to the Newcastle link after the 2-0 midweek defeat at Ibrox.
Boumsong's agent, Willie McKay, told the Daily Record: "I can confirm there was an incident and Jean-Alain was deeply disappointed by it.
"The fans have been magnificent with him ever since he joined the club, but what happened the other night left a bad taste in his mouth.
"His girlfriend was there to witness everything and both she and Jean-Alain were very upset by some of the things said.''
"We have made two offers but Rangers have rejected them," Souness told The Daily Record. "We're now pursuing another target.
"It would be wrong to say our interest in Boumsong is dead but there will be no third offer for the player."
Central defender Boumsong moved to Ibrox on a free transfer from French club Auxerre in the summer and he is reportedly willing to reduce by 5% the 15% cut he is due to receive from any transfer fee in order to facilitate a move.
"That (£8m) is a lot of money for a defender and would be the biggest transfer in history from a Scottish club," his agent, Willie McKay, told BBC Sport.
"I think he would be keen to move to the Premiership, but he is not going to short-change the Rangers support."
"I can confirm that we have an agreement with Glasgow Rangers and an agreement with the player, and the agreement we have with him is a five-and-a-half-year deal," said Souness.
"Jean-Alain Boumsong has an agreement with us, we have an agreement with Glasgow Rangers.
The player's agent Willie McKay revealed Boumsong was on Tyneside discussing personal terms.
"We are here now in Newcastle to discuss terms and for the player to undergo a medical," McKay told skysports.com
"Rangers have accepted the £8 million bid for Jean Alain and there is a five-and-a-half year deal on the table.
"Jean-Alain is looking forward to playing in The Premiership after an enjoyable time at Rangers and the deal should be completed soon."
Boumsong is in line to make his debut in The FA Cup tie with Yeading if the deal is sealed when the transfer window reopens.
Jean-Alain Boumsong has revealed he could have joined Newcastle for nothing prior to making his £8 million January switch from Rangers.
The St James' Park new boy was coveted by Newcastle at the same time last year, before agreeing to move to Scotland on a free transfer from Auxerre.
While Rangers were willing to commit to a deal, Newcastle were more hesitant and ultimately, have paid a heavy price for their indecision.
''I knew Newcastle were interested in me last season,'' revealed Boumsong.
''There were all sorts of things going on regarding a move but in the end nothing happened.
''So I decided to give my word to Rangers that I would sign for them at the end of last season and I wanted to respect that.
''Then there was talk back in August that Newcastle would be interested in me again but I decided to ignore the speculation and concentrate on my job at Rangers.
''Now the move has finally come about I am delighted and looking forward to a wonderful opportunity at Newcastle.''