West Ham manager Nuno Espirito Santo has dodged questions on his interest in Celtic midfielder Arne Engels.
The newly relegated English Championship side have been hotly tipped to be the next destination for the Belgian midfielder but are yet to meet the Parkhead valuation of the player in discussions between the clubs.
Celtic are believed to be holding out for over £25 million, a figure they actually rejected from Nottingham Forest in January due to being in the midst of a title race.
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Nuno has refused to speak on specific names after being pressed on Engels specifically.
He said: "Nils [Koppen, sports director] knows exactly the positions we have to strengthen and we are working every day. But, for the respect of the boys we have here and are working every day, I am not speaking about any players. For respect to the club they belong to, and with respect to the players themselves."
On West Ham's transfer needs, he added: "We don't have much time, but we don't want to make mistakes. It's crucial the players who come in are right, so we are taking our time to make sure we get it right. We identify targets, we know the profiles and names, so we let the Club do their jobs."