Chelsea forward Tammy Abraham continues to struggle for minutes under Thomas Tuchel and could be on the way out of Stamford Bridge in the summer.
One club that has been linked is West Ham, who are currently battling Chelsea for a spot in the top four.
READ MORE: Three options for Tammy Abraham next season
Hammers boss David Moyes was asked about a move for the 23-year-old, but the Scotsman said the rumoured £40 million would be well above budget.
“It would rule us out completely. So if that’s the feature and that’s what’s being said, we will be ruled out,” he told reporters.
“We don’t have that money, we don’t have that to buy a striker at that price, no.”
Moyes hinted that amount would be more closely aligned with West Ham’s potential total outlay for the summer, although the possibility of Champions League funding could chance the club’s position.
Chelsea and West Ham have both struggled to get consistent goal contributions from their centre forward options this season.
Abraham remains Chelsea’s joint-top goal scorer despite the scarceness of his minutes and having only scored six goals, remarkable for a side of Chelsea’s quality.
West Ham haven’t been that much better, with just seven goals to Michail Antonio’s name, while Sebastien Haller was sold in January after netting only three times.
Tammy Abraham’s stats at Chelsea this season
|Touches in opposition box P90||5.8|
|Aerial duels won P90||5.1|
Tomas Soucek and Jesse Lingard have been the main goal threats for Moyes’ men with nine each, and Lingard’s have all come since February.
Reinforcements up front are seen as a priority for West Ham, particularly if the team qualifies for Europe, and Chelsea’s youngster has been identified as a target.
Leicester City are also believed to be interested in Abraham, who was Chelsea’s top scorer last season with 15 strikes in the Premier League.
Timo Werner and Kai Havertz appear to be Tuchel’s favourite options up front for Chelsea, and Abraham has a decision to make whether he fights for his place or seeks a fresh start.