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Oldham Athletic say they are "resigned" to losing striker Matt Smith after he rejected an improved contract offer to stay with the League One club.

Smith, 23, was the hero of Oldham's run to the fifth round of the FA Cup, scoring four times in ties against Liverpool and Everton.

Manager Lee Johnson said he expects Smith to be playing in the Championship next season.

"Matt has received a number of offers," he told the

Smith has scored 14 goals in 75 games since

While playing non-league football, he gained a degree in International Management with American Studies from the University of Manchester, before moving to Boundary Park in 2011.

Smith rose to prominence in January with , external and after , external he netted in a 3-1 defeat for the Latics in a replay at Goodison Park.