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Sunderland are refusing to confirm or deny reports of a second West Ham United bid for Jermain Defoe, but are adamant their top-scorer is not available at any price.

The Hammers are said to have had bids of £5m and £6m rejected, and to have told the Black Cats to "name their price" for the 34-year-old.

When Sunderland manager David Moyes was asked what that was last week, he responded: “It wouldn’t be considered. I don’t think there’s any price because we know that Jermain’s goals are priceless to us.”

Defoe has scored 11 of Sunderland’s 19 Premier League goals this season and although Moyes’ only hope of bringing in new players rests on moving on others, there is no way he would countenance selling Defoe.

The 34-year-old’s goals have directly contributed to six of the Black Cats’ 15 points this season.

He has also captained the side in the absence of John O’Shea and Lee Cattermole.

Slaven Bilic has spoken openly about his admiration for Defoe, who made 105 appearances for the Hammers between 1999 and 2004 before leaving for Tottenham Hotspur in controversial circumstances.

Every transfer window since Defoe joined in January 2015, he has been linked with a move away, with claims that he yearns after a move to the south.

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But Defoe has given every impression of loving life in the North East. And even an unhappy Defoe would be more valuable to Defoe than any money they would receive for him in the high-pressure January window.

Defoe has scored 30 league goals for the Wearsiders, despite playing in a consistently struggling team.

Tellingly, it has also been reported that Bilic is already looking at alternatives, including Andre Gray, who scored a hat-trick against Sunderland on New Year’s Eve. Celtic’s Moussa Dembele has also been mentioned.

The Hammers’ top-scorer this season is midfielder Michail Antonio, with eight goals in 19 Premier League appearances.