Town's top scorer is almost certain to leave Town either now or in the summer, when his contract expires.
A bid of £45,000 will allow him to leave the club, providing it's from a higher division. Last week the club rejected a £50,000 from Peterborough - although circumstances at the club appear to have taken a dramatic turn in recent days. The fee for Alan Pouton is thought to be around the £30,000 mark, a sign that the club are desperate for money and to rid the wage bill of the top earners.
Boulding was injured for the Port Vale game and it is not thought he travelled with the squad.
Whilst Town were getting thrashed at Vale Park, rumours were spreading around Oakwell (scene of Barnsley's 1-1 draw with Bournemouth) that Boulding agreed a deal with the club after a formal bid was accepted on Friday night.
If the rumour, which we are keen to point out is all it is at the moment, is true Boulding would link up with former Mariners Tony Gallimore and Peter Handyside.