West Ham reject City and Spurs' Bellamy bids

West Ham United have rejected two new bids for Craig Bellamy, with Tottenham Hotspur offering Darren Bent in a straight swap deal for the striker on Tuesday evening and then Manchester City upping their offer for the Wales international to £9.5m yesterday afternoon.

In a further significant development in the January transfer window the Wigan Athletic owner Dave Whelan last night claimed that Spurs had bid £10m for midfielder Wilson Palacios.

Whelan also said that Wigan had resisted the offer, for now, but it is understood that the 24-year-old Honduras international, who again impressed Tottenham's manager Harry Redknapp at the weekend, is expected to move to White Hart Lane in the next few days. Redknapp is determined to reshape his squad and is desperate to add Bellamy, as well as Palacios, to his options because he feels they have the character for Spurs' looming relegation battle.

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However West Ham are adamant that Bellamy is not for sale having already rebuffed three other offers for the 29-year-old. They rejected a bid of £6m from Spurs on Christmas Eve and then had two offers from City which they turned down.

The first was a £15m bid, which also included City buying Scott Parker, and the second, which was also immediately rejected, came on Monday morning when City offered £8.5m for Bellamy, plus another £1m if he scored 25 goals in a season or the club won the Champions League. They have since offered £9.5m cash.

City are now set to move on to other targets, with Roque Santa Cruz remaining their number one choice ahead of Bellamy, although they would have liked to buy both players. The Paraguayan is expected to move to Eastlands for £20m from Blackburn Rovers before the end of the month. If West Ham were to receive an offer of £15m for Bellamy they have promised that they will then put it to manager Gianfranco Zola who, ultimately, will decide which players are bought and sold at the club.

West Ham are determined to hold on to their best players and have also rejected overtures to sign Valon Behrami – who was wanted by Roma – and Matthew Upson who has attracted inquiries from several Premier League side, most noticeably his former club Arsenal, Aston Villa and Newcastle United, although no formal bid has been received because all suitors were told the central defender is not for sale.

To counter any attempts to lure away their most valuable assets West Ham have sold, or are in the process of selling or loaning, a list of fringe players which has been drawn up by Zola. Already gone are Matthew Etherington to Stoke City for £3m and Lee Bowyer, on loan to Birmingham City, with Luis Boa Morte wanted by Hull City for £2m.

A deal to sell Calum Davenport to Bolton Wanderers for £3m fell through, despite the player travelling to the Reebok Stadium, after Bolton signed Sébastien Puygrenier on loan instead. But there are two other clubs interested in the defender, while West Ham would also part with Julien Faubert who is wanted by Lyons.

The transfers mean that West Ham have not only trimmed their squad, reducing the wage bill as well as getting closer to the numbers – 21 plus goalkeepers – that Zola wants to work with, but have also balanced their books. The club are determined to show that they are not in financial difficulties. To that end the desire to hold on to Bellamy is apparent.

Bent who cost £16.5m is four and a half years younger than Bellamy, who arrived from Liverpool for £7.5m, but he is not of interest to Zola. It is a sign of the determination of Redknapp to shake up his squad that he is willing to sacrifice Bent. Redknapp, who has already signed Jermain Defoe for £15.5m from Portsmouth, was furious following the limp defeat to Wigan on Sunday and flew to Milan on Tuesday to watch Internazionale play Genoa in a cup tie before which he held talks with Inter's sporting director Marco Branca about the availability of players.

These are thought to have included striker Adriano, who Spurs said yesterday would not be joining them, defender Nicolas Burdisso and midfielder Olivier Dacourt.

At the same time Spurs have been linked with a move for Milan goalkeeper Christian Abbiati – in exchange for Heurelho Gomes – but yesterday denied that they had any plans to part with Gareth Bale or Jermaine Jenas. Spurs are also thought to be interested in Udinese defender Christian Obodo.