West Ham have laughed off QPR's £3 million valuation of centre-back James Tomkins, insisting that they are not interested in selling him to the Premier League club.
Tomkins, 22, has been in impressive form in the Championship this season and QPR boss Neil Warnock is believed to be considering a January swoop for the former England Under-21 defender.
But the Hammers want to keep hold of their prized defensive asset as they look to leap straight back into the Premier League and have no intention of selling him, especially for the £3 million fee suggested in some quarters.
A Hammers source told ESPNsoccernet: "We wouldn't sell him for that! The player has nearly three years left on his contract. He's not for sale."
In fact, there is every chance West Ham will offer Tomkins an improved and extended contract should they win promotion this season.
Tomkins' assured displays have helped the Hammers up to second in the Championship table and boss Sam Allardyce has no intentions of selling such a versatile performer, who can play right-back or centre-back.