Tottenham and West Bromwich Albion's bitter feud has escalated with the London club adamant they offered £25million cash for Saido Berahino.

The White Hart Lane club are bemused by claims their final offer for Berahino included a paltry £5million down payment, with the rest of the money paid in instalments and reliant on performance related add-ons.

But in contrast, Spurs are said to have tabled a straight cash offer meeting the striker's valuation, yet their final bid was still rejected.

News of Spurs' offer is the latest twist in an episode of claim and counter-claim between the sides, which has resulted in Berahino's hopes of a move to Spurs dashed.

Berahino has now been given extra time off by the club following his blocked move.

Saido Berahino saw his hopes of a move to Tottenham dashed on transfer deadline day

Berahino vowed to never again play for the West Bromwich Albion chairman in an explosive tweet moments after a fourth and final bid from Tottenham £25million was rejected.

'Sad how i cant say exactly how the club has treated me but i can officially say i will never play (for) Jeremy Peace [sic],' Berahino posted an hour before the 6pm transfer deadline on Tuesday.

The post was the culmination of weeks of pent-up frustration from the 22-year-old over West Brom's refusal to sanction his switch to White Hart Lane.

Peace, who is furious at his player for the public attack, dismissed the last-ditch approaches by Spurs chairman Daniel Levy out of hand, viewing the structure of the bids as derisory.

Peace has steadfastly insisted Berahino would not be sold and issued a statement last week outlining as such.

Tottenham insist they offered £25m up front for Berahino after claims they were only willing to give £5m

Tony Pulis (left) was desperate to keep Berahino, while Mauricio Pochettino wanted him at White Hart Lane

But the move has left Baggies' boss Tony Pulis fuming as the failure to sell Berahino has left him unable to acquire the funds to bolster his squad.

Berahino is set to receive a substantial fine for his nuclear message and further punishment should he enact his refusal to play for West Brom.

That remains to be seen but he is at least likely to continue his demeanour from the previous few weeks, which has seen Pulis omit him from three successive matchday squads.

Peace admitted in a statement it would require much work to repair the damaged relationship between player and club.

‘We have a key player who has been very unsettled by antics which were designed to get him out of our club cheaply,’ said Peace.

‘Those tactics have continued despite my making our position clear in my first conversation with Daniel Levy on this subject in mid-August.

Tottenham chairman Daniel Levy has been unable to persuade Baggies chief Jeremy Peace to sell

‘I said selling Saido so late in the window was not on our agenda.

‘Tottenham’s offers failed substantially to reflect Saido’s true value while the timing made no allowance for our own recruitment of a suitable replacement for a proven Premier League goalscorer.

‘Saido has been unsettled to the point where our head coach has not felt able to select him for our last three games.

‘We are now left with the task of repairing the damage created by this unfortunate episode.’

Even prior to handing in a transfer request last week, Berahino had made it abundantly clear that he wanted to leave for north London.

Knowing Spurs' interest in him was genuine, the striker had been agitating for a move for much of pre-season.

Berahino hasn't featured since August 15 and is desperate for a move away from The Hawthorns

Peace (right) with England manager Roy Hodgson (left) at The Hawthorns in 2013

So much so that even senior members of the club's coaching staff believed it was in the team's best interest to sell Berahino and invest the money in strengthening the squad.

Berahino, described as an emotional person, was angered by the club's decision to reject Spurs' first offer of £18m. He was livid when a second offer of £21m was turned down last week.

His anger finally boiled over after Spurs were twice denied in quick succession.

Berahino now faces an uncomfortable future following his threat to never play for Peace again, with the Professional Footballers Association set to be intervene to help settle the ugly dispute.

'Not only have the offers been too low as a valuation of the player, but they have been based on stage-payments and add-ons over a long period which do nothing to reflect Saido's ability and potential.'

Peace was also critical of the timing of the bids from Tottenham, insisting that selling Berahino now would leave them little time to find a replacement.

'I have the greatest respect for Daniel Levy but he must surely appreciate we would have needed to replace Saido had he left and no consideration of that position has been reflected by Tottenham's strategy.