Declan Rice has rejected a third contract offer from West Ham despite the club offering to make him the highest paid player in the history of the club.
The England international, who is a target for Manchester United and Chelsea, snubbed two offers last summer and has since rejected a third deal in the region of £200,000-a-week.
Rice has made his desire to play Champions League football clear and while he could still achieve that dream with West Ham this season, the midfielder is open to a move this summer.
West Ham manager David Moyes values the 23-year-old at £150million, a figure that is thought to have dissuaded Manchester United from a move. The Hammers plan to reject any offers this summer, but could be open to a deal at the end of next season.
Moyes is adamant that Rice is not for sale, however, and has said that West Ham still hold the power with the academy graduate effectively having three years left on his contract.
Rice has two years remaining on his current deal, with the Hammers holding an option of a third which they will no doubt activate if he is still at the club.
Despite rejecting a number of new approaches, Rice has never attempted to force his way out of the club and West Ham have never received a formal offer.
West Ham are also set to offer new deals to Jarrod Bowen and Tomas Soucek this summer - but with a top six race and a Europa League semi-final against Enintracht Frankfurt to navigate, any further offers are expected to be shelved until the summer.
