Manchester United have rejected a £20million offer from West Ham United for Harry Maguire.
David Moyes is an admirer of the England international with the Hammers looking to bring in defensive reinforcements this summer.
The Europa Conference League winners have launched their opening offer for the centre-half but The Athletic report it has been turned down by United.
The report adds West Ham are unlikely to return with further bids given Maguire's salary at Old Trafford, which has increased as a result of his side qualifying for the Champions League last season.
It is also not clear whether the former Leicester City star would be willing to make the move down south to the London Stadium.
Maguire, who was stripped of the club's captaincy this month, has slipped down the pecking order at United since Erik ten Hag's arrival.
Lisandro Martinez and Raphael Varane are the manager's firm first-choice pairing at the back with Victor Lindelof preferred to Maguire during last season's run-in. Luke Shaw has also been shifted inside to provide cover.
Reports have suggested however Maguire is eager to try and reclaim his place in the side this coming season.
West Ham meanwhile are also interested in signing Scott McTominay.
The Hammers are weighing up a move for the 26-year-old as they seek to bring in a replacement for Declan Rice, having sold their skipper to Arsenal for £105million.
Like Maguire, United are not actively looking to sell the Scotland international, viewing him as a valuable squad player. It would take an offer of around £40m to £45m to tempt United into doing business.
McTominay is open to staying at Old Trafford but wants to be playing first-team football next season and would not be satisfied with a role that sees him sitting on the bench.
The player will not rush into any decision any may wait to see how United's squad looks nearer to the end of the transfer window.
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