Evans ambitious attempts to bring in Tubbs, who he managed at Crawley before the players move to Bournemouth, and Wimbledon's Midson have been initially rebuffed.
''At a meeting with the Chairman on Monday he sanctioned the offers for both Matt Tubbs and Jack Midson," said Evans.
"In turn we have made two concrete offers but I can further confirm that both of them have been turned down, both were good offers, in fact the Matt Tubbs offer was record breaking by some distance for Rotherham United.
''I have to say that both Tom Mitchell at AFC Bournemouth and Terry Brown at AFC Wimbledon spoke openly and I have taken their views back to my Chairman so he alone can decide if he wants to put in any further offers".