West Ham have told Sunderland to name their price for Jermain Defoe after their opening £6m bid for the striker was rejected, reports Sky Sports.
Slaven Bilic's side have been heavily linked with a move for their former striker this month as the east London outfit finally looks to put an end to their search for a regular goalscoring striker.
The Hammers failed to address the problem in the summer, and with Simone Zaza set to return to Juventus early from his season-long loan move, West Ham are on the market for another striker.
Defoe, 34, has been in sublime form for Sunderland since the start of 2016 and is easily their most important player as they look to beat the drop this season.
However, the former England international could be swayed with a return to West Ham, where he spent the first five years of his professional career. The Hammers are determined to re-sign their former striker and will do so at whatever the cost after asking their relegation rivals to name their price for the veteran.
It will be a real test of Sunderland's resolve after David Moyes described their star striker as 'priceless' in the build up to the January transfer window opening.
Since the start of 2016 only Sergio Aguero (28) and Harry Kane (24) have scored more goals in the Premier League than Defoe (22). It's understandable why Moyes does not want to sell him.
For more stats on Jermain Defoe, click here to visit his WhoScored player page
I don't think West Ham can buy Defoe at all, as he's invaluable to Sunderland. Without him, Sunderland are certainly doomed, and after relegation only next year, their loss would be at least Ł90 million and probably more after that. Rationally it would take at least 20-30 million to convince Sunderland to part with Defoe, and I don't think you can spend that much on a 34.year old.