West Ham United are considering other transfer targets after failing in a second bid for Jermain Defoe and again being told by Sunderland that he will not be sold this January window.

West Ham are not, however, bidding for Celtic striker Moussa Dembele having been linked with a £20million move for the 20-year-old who was only signed from Fulham last summer for £500,000 compensation.

West Ham co-chairman David Sullivan told Telegraph Sport: “We have not bid for this player and he’s not a target of ours.”

The Premier League club, who face Manchester City in the FA Cup Third Round on Friday evening, have made no secret of the fact that they are in the market for a striker this month.

A second bid went in – although not one that was significantly higher than their initial offer - but further communication from Sunderland has indicated that they are determined not to sell as they desperately fight against the prospect of relegation..