Owner Michael Gill's offer of $3 million for Winchell Thoroughbreds' classics hopeful Tapit was refused. "We told Mr. Gill he's not for sale now, and he accepted the explanation," said David Fiske, who manages Oakwind Farm near Lexington for the Winchell family.Unbeaten Tapit, whose big win came in the Laurel Futurity (gr. III) last November, is in training at Palm Meadows training center in Florida. He breezed an easy seven furlongs in 1:30 3/5 on Jan. 20.Bred by Oldenburg Farms, Tapit (Pulpit -- Tap Your Heels, by Unbridled) won his first start by 7 3/4 lengths and the Laurel Futurity by 4 3/4. Trainer Michael Dickinson still has not decided when Tapit will make his 3-year-old debut.