The bids, believed to be £75,000 and £90,000 were quickly turned down by the Blue Square North club, who are asking for a six figure fee.
United are keen to strengthen their attacking options after losing Ben May for up to two months - and are still in pole position to sign him.
He has fired in 17 goals in 19 games so far this season and the Gateshead manager Ian Bogie is desperate to keep hold of his prize asset.
He said: "He is destined for a career in the Football League, but we have to do what is right for both the player and the club".
Adkins, the Scunthorpe manager, said he would like to "help the player develop his career" at Glanford Park but warned he would not pay over the odds.
"We are not going to pay beyond what we believe he is worth at the moment" he told the official website.