Chelsea have rejected West Ham's £40million bid for Conor Gallagher.
The Hammers are looking for midfield reinforcements following the £105m sale of Declan Rice to Arsenal and have identified the 23-year-old as an ideal target.
Gallagher has two years remaining on his contract with Chelsea and has been linked with a move away from Stamford Bridge this summer.
However, according to Sky Sports, Chelsea value the player well in excess of West Ham's £40m proposal.
Blues boss Mauricio Pochettino is also said to be planning to incorporate Gallagher into his first-team plans next season and so an improved offer will be needed to move the dial.
Gallagher had been subject to interest from Everton over a £45m deal back in January.
Though the England international opted to reject a potential switch to Goodison Park.
Last season, he was a regular fixture for Chelsea making 35 Premier League appearances including eight starts in the last nine matches of the 2023/24 campaign.
It is understood that if Gallagher does end up departing this summer then he would prefer a move to Tottenham.
Spurs are reportedly keen on acquiring his services but will need to move on a player before they firm up their interest.
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