West Ham United would require an offer of almost £18m to be tempted into selling injury-prone striker Andy Carroll this transfer window, according to reports.
Sam Allardyce is thought to be keen on bringing the 26-year-old, with whom he previously worked at Newcastle United, back to the North-East as part of the Black Cats' push for Premier League survival in the second half of the campaign.
The Daily Mail claims that the Hammers are not actively looking to sell Carroll, however would entertain offers if they could recoup most of the £18m they paid for him from Liverpool in 2013.
Carroll found the net against his former club on Saturday as Slaven Bilic's side downed the Reds 2-0 at Upton Park.
West Ham co-chairman David Sullivan recently warned fans to expect a quiet transfer window unless big offers came in for their top players.