Newcastle United have rejected an upfront offer of £20m from West Ham United for defender Jamaal Lascelles, according to a report.
The Hammers followed through their interest by making a formal bid for the centre-back, which would potentially rise to £25m with performance-related add-ons.
Sky Sports News claims that the Magpies knocked back the approach from their Premier League rivals, however, and have made clear that they are not willing to sell.
West Ham are understood to be the second side to have failed in their attempt to sign the 24-year-old, with Everton also unable to tempt Newcastle into offloading earlier in the window.
Lascelles, who started 32 of Newcastle's league games last time out, returned to pre-season training with the North-East outfit at the end of last week.
