West Ham United have reportedly seen an improved bid for attacker Mohammed Kudus turned down by Ajax.
David Moyes is in the market for attacking reinforcements and Ghana international Kudus has emerged as one of his primary targets heading into the final 10 days of the summer transfer window.
Hammers technical director Tim Steidten allegedly made the trip to the Netherlands last week to hold discussions with Ajax chiefs over a big-money move for the 23-year-old.
However, the Europa Conference League winners are said to have failed with an opening offer for Kudus as it fell well below Ajax's asking price.
According to journalist Fabrizio Romano, Ajax have since rejected a second formal bid from West Ham for Kudus worth €42m (£35.8m).
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Romano adds that West Ham's second bid was higher than the fee that Brighton & Hove Albion agreed with Ajax earlier this summer before talks with Kudus over personal terms broke down.
Ajax are reluctant to part ways with Kudus having already seen a number of key players leave the club this summer including Edson Alvarez – who has joined West Ham – Jurrien Timber, Dusan Tadic and Calvin Bassey.
The Dutch giants are now said to value Kudus much higher than €42m (£35.8m) and believe that 'very big clubs' will enter the race for his signature in the final few days of the transfer window.
The likes of Chelsea, Arsenal and Manchester United have all been credited with an interest in Kudus at some stage this summer, and the former in particular are known to be on the lookout for attacking reinforcements before the deadline.
Kudus is open to joining a Premier League club and is believed to be interested in a potential move to West Ham, but it remains to be seen whether the Hammers are willing to return to the negotiating table with a third bid.
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The versatile attacker, who can play as an advanced midfielder or across the front three, is looking for a fresh challenge this summer after spending the last three years in the Netherlands with Ajax.
Although Ajax failed to qualify for this season's Champions League after finishing third in the Eredivisie in 2022-23, Kudus enjoyed a productive campaign in front of goal, netting 18 times and registering six assists in 42 games across all tournaments.
Kudus has since made a bright start to the new Eredivisie season amid speculation about his future, scoring in Ajax's 4-1 victory against Heracles before providing an assist in the 2-2 draw with Excelsior last weekend.
Kudus, who is under contract at the Amsterdam ArenA until the summer of 2025, is expected to be involved in Ajax's Europa League playoff tie with Ludogorets on Thursday.
After finalising deals for midfield duo Alvarez and James Ward-Prowse earlier this month, West Ham completed their third signing of the summer on Tuesday, recruiting defender Konstantinos Mavropanos from Stuttgart on a five-year deal.