ESPNsoccernet understands West Ham United have rejected a £4 million bid from Newcastle United for defender James Tomkins.
Newcastle, QPR and most recently Tottenham have been credited with an interest in Tomkins, 22, and the former had already seen two bids turned down before their latest offer.
It has been speculated Tomkins has handed in a transfer request in the hope of manufacturing a switch, but the Hammers have moved to quash those reports.
A source told ESPNsoccernet that Tomkins is "not for sale" and that "Tomkins has not asked for a transfer despite what has been written today."
Tomkins has made 19 league appearances for the Hammers this season, with the club currently second in the Championship, level on points with leaders Southampton.