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West Ham have reportedly asked Sunderland to "name their price" for Jermain Defoe after having an initial £6m offer for the player turned down.
Sky Sportsreports the club are willing to pay an inflated fee for their former player, but the Sunderland Echo says the club will not sell for any price.
The London club have struggled for goals of late and manager Slaven Bilic is clearly keen to strengthen options up front.
In a further blow, the club has also had a £10m offer for striker Scott Hogan rejected.
The 24-year-old has scored 14 times in the Championship so far this season and The Mirror reports Brentford want at least £15m, with interest also coming from German side RB Leipzig.
Everton are on the verge of signing Ademola Lookman, with the promising Charlton youngster set to have a medical this week ahead of a £10m move.
Arsenal midfielder Jon Toral, who has been out on loan at Granada, has joined Rangers until the end of the season, according to the Scottish Sun.
Arsenal's potential January transfers
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Lee Grant has completed a £1.3m transfer to Stoke. The goalkeeper had been on loan from Derby as cover for the injured Jack Butland.
Henri Lansbury could be on his way to Celtic, according to the Daily Record. The Nottingham Forest captain, whose contract runs out at the end of the season, has also been linked with Watford, Aston Villa and Derby.
Southampton are amongst a host of Premier League clubs interested in signing Napoli striker Manolo Gabbiadini. The Italian international has scored only three goals in 17 appearances this season, but Saints are willing to offer £17m after three consecutive losses, according to The Mirror.
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