Saido Berahino
Berahino has scored just four league goals this season but remains at the centre of speculation over his future.Getty Images

Saido Berahino's future at West Bromwich Albion is dictated purely by finances, according to first-team coach Gerry Francis. Chelsea, Tottenham Hotspur and Newcastle United have all been linked with a move for the disenchanted forward who is subject of more transfer speculation in the January transfer window.

The Sun understand that Baggies chairman Jeremy Peace wants £30m for the former England Under-21 international, who has mustered just four league goals this season. That valuation has seen Newcastle abandon plans to sign the 22-year-old, according to The Daily Telegraph, leaving two clubs to battle it out for his services.

Berahino was subject of intense transfer speculation during the summer as he handed in a transfer request in an effort to force through a move to Tottenham. Chelsea are since understood to have identified the player as among their chief targets in the winter window, however manager Guus Hiddink has been coy over any new arrivals.

Injury to Radamel Falcao leaves the Premier League champions with wafer-thin options in attack, with Diego Costa's ill-discipline a continual concern. Brazilian Alexander Pato is on the verge of joining Chelsea, according to reports in Brazil [via Sky Sports].

Tottenham manager Mauricio Pochettino is meanwhile under pressure to add to his attack with Harry Kane the only out-and-out striker in his squad. Kane has netted 15 times this season and is leading the club's pursuit of a Champions League place and an elusive league title.

Latest reports regarding West Brom's valuation of Berahino may yet warn off Chelsea and Tottenham's interest in the player, who scored 20 goals in all competitions last term. Gerry Francis – right-hand man to manager Tony Pulis – says the deal hinges on the financial aspect but the Midlands side want the player to stay.

"From our point of view, a top quality, fit Berahino would only benefit West Bromwich Albion," Francis told Sky Sports. "I don't think we will be too disappointed if he is still there [when the January transfer window opens] but you just don't know what's going to happen.

"It looked last summer at one stage as if he was going to go but he didn't. It's the same again, we just don't know. Financially, that's going to be down to the club. We don't know who's going to offer what or whether they are going to accept it.

"We just get on with the job of preparing players that are there for games throughout the window. You have to push such concerns to the back of your mind because there is nothing you can do about it."