West Ham United have bid £14.5m for Sevilla forward Alvaro Negredo despite a deal to sign Andy Carroll from Liverpool understood to be imminent.
The England international is expected to join The Hammers for a fee in the region of £15m after a season-long loan deal last season having been made aware that former club Newcastle United have no interest in his signature.
Carroll scored just seven goals for West Ham last season but manager Sam Allaryce is keen to retain the 24 year old striker despite claiming that financial fair play rules could scupper a long-term deal for the striker.
The ex-Newcastle man is also expected to miss the start of the season with a heel injury having pulled out of last week's international friendly double-header against Republic of Ireland and Brazil.
With West Ham committed to paying £15m towards the renovation of the Olympic Stadium, which will become the club's new home from the start 2016/17 season, not least the restrictions in the club's spending, it comes as a major surprise that the east-Londoners have submitted a bid in excess of their record transfer fee for Negredo.
"He has four years left on his contract," Sevilla president Jose Maria del Nido said. "He is at home here. He has scored a lot of goals and delighted us with his football.
"The summer will tell us in due course if he will still be with us, but if you ask my opinion I'd rather there were no bids.
"West Ham offered €17 million (£14.5m) in cash with more in incentives but we do not value the offer and the player refused."
Both Arsenal and Tottenham Hotspur have been linked with a move for Negredo, who netted 31 goals in all competitions last season, and only finished behind Lionel Messi, Cristiano Ronaldo and Radamel Falcao in the La Liga goalscoring charts this term.
West Ham and Liverpool are understood to have agreed terms over the transfer of Carroll, but the player himself is yet to make up his mind over a move to Upton Park.
Liverpool manager Brendan Rodgers is ready to welcome Carroll back with open arms, but questions remain over whether the Northern Irishman's philosophy compliments the physique of the 6ft 3in former Preston North End loanee.
"I have enjoyed every minute of being here," Carroll told whufc.com. "I have just tried to play my best in every match, score goals and keep myself fit once I got back from the injuries I had and then push on from there.
"I have worked hard to get myself back in the England squad, trying to play my best for West Ham, so I am really pleased about that.
"I just have to make sure I keep playing well to stay in there. I have had a great season here at West Ham, really enjoyed being part of a great set of lads in the team, with the staff around us and the fans.
"Everyone has been so welcoming to me and I have been over the moon to be here. This is a great club."
West Ham legend Sir Trevor Brooking is keen to see the club add to their attacking resources during the summer transfer window after Carlton Cole was released on a free.
"Andy Carroll has done well but nobody knows what is going to happen with Andy. Carlton Cole's contract is up, so the attacking area is an issue," he told whufc TV.
"We also need to get that support from midfield because from the goal-scoring point of view we haven't had a couple of players who have got into double figures, which gives you that opportunity to get the victories."