Swansea City will have to break their transfer record to re-sign Andre Ayew after a £14m offer was rejected by West Ham United.

Ayew is a priority target for new Swansea manager Carlos Carvalhal but their opening bid has been turned down, with West Ham considering whether to keep the Ghana international after Andy Carroll's injury.

Swansea are prepared to make an improved proposal and will have to eclipse the club record of £15.5m which brought Borja Baston to the Liberty Stadium from Atletico Madrid in August 2016.

Ayew, the attacker, could cost up to £18m but Swansea are ready to test West Ham's resolve with a second bid before the January transfer window closes. West Ham signed Ayew for £20.5m from the Welsh club and their stance on selling the 28-year-old could be hardened as Carroll is facing over a month out with an ankle injury Swansea are working on other signings, with the help of leading agent Jorge Mendes, and are hopeful of signing Atletico Madrid's Argentina international Nicolas Gaitan on loan.

Carvalhal will face Liverpool in the Premier League on Monday night claiming he has devised a plan to upset Jurgen Klopp. "It's David versus Goliath, but surprises do happen and we will be ready to prepare a surprise on Monday," he said.