I have never seen anything that even tells me a rejected offer has been made, might be there somewhere but as I am not in the least interested in rejected offers I have never looked to see.

Can't quite remember where but you can click on offers and it shows a list of offers made.

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@tetibird wrote:

A question about declined offers. When they are automatically declined does the seller know & the value of the offer ? 

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Probably not.

The setting is decline all offers ' under ' whatever amount.

So doesn't matter what the offer was.

It didn't cut it.

Yes ebay tell sellers if an offer was declined and what that offer was.

There is a button that says 'view all offers' and you can look in there

They very kindly turned off the auto accept and I lost a few sales!!

As above, a seller can look, but they will not be notified in any way that an offer was made when it's auto-declined - many sellers won't check, or will only see the declined offers when they visit the listing for other reasons. 

If a seller is feeling low and wants to feel lower, he could look on the sniping site which  has a program showing all his items that have had low offers and auto-declined.    Only if this particular seller has nothing else to do

Also in the selling page, a seller might notice against one of his items "review all offers" which will also show the offers that have been declined.