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The Killie hot-shot has scored 18 goals in 32 games for the Ayrshire club this season, including 5 in one game against hapless Dundee United.
General manager at Rugby Park Davie McKinnon insisted Boyd would not be sold for less than his market value. He told bbc.co.uk: "This offer was considered well below the club's valuation of the player and was rejected outright. The club consider the matter closed. As stated previously, it is hoped that Kris will extend his contract over the close season beyond 2006."
This last statement is in direct contrast to the admission Killie manager Jim Jefferies made earlier this month, when he said that the club would have to listen to offers for their top goalscorer because of their £11m debt. This lack of communication behind the scenes will hopefully play into Aberdeen's hands as they try to show some muscle in the Scottish transfer market. This bid for Boyd comes hot on the heels of Aberdeen's accepted offer for Bristol City striker Lee Miller, believed to be in the region of £225 000 plus bonuses, which shows the Dons board's faith in manager Jimmy Calderwood and their desire to build upon this season's improvement.