West Ham United have reportedly had a bid of £6m for Jermain Defoe rejected by Sunderland.
With Sunderland said to be struggling for funds during the January transfer window, a number of clubs have taken an interest in Defoe, who has scored 11 goals in 21 appearances this season.
It has previously been claimed that West Ham had seen a £5m offer turned down by the Black Cats but according to Sky Sports News, the Hammers have also failed with an improved bid.
With the club sitting in the Premier League relegation zone, Sunderland are unlikely to welcome any interest in Defoe, but it remains to be seen whether they would be able to reject significantly higher bids for a player who is now 34 years of age.
Defoe has scored 33 times for Sunderland since signing for the club from Toronto in January 2015.