Saido Berahino
Saido Berahino's move to Spurs currently lies in the balanceGetty

West Brom have turned down a second offer from Tottenham Hotspur for Saido Berahino. On 24 August, the Baggies confirmed they had rejected a written transfer request from the 22-year-old striker, which followed an opening bid from the North London side the previous week.

The Daily Telegraph claimed Tottenham have launched a revised offer of £22m, but that too has been immediately rejected with West Brom chairman Jeremy Peace insisting the club's position on the matter remains unchanged.

"West Bromwich Albion can today confirm the club have rejected a second offer from Tottenham Hotspur for Saido Berahino," a statement from the club said, with Peace adding: "Our position remains unchanged. The sale of this player is not on our agenda."

Last week the Baggies completed the signing of Venezuela international Salomon Rondon for a club record fee, a move that appeared to facilitate Berahino's sale. But West Brom, who have gone public with each of their rejections of offers for their striker, have shown no sign of backing down in their attempts to hold on to the player who struck 20 goals for the club last season.

He was left out of the West Brom squad that lost 3-2 to Chelsea at the Hawthorns, with manager Tony Pulis admitting after the match the constant speculation over the England Under-21 international's future was becoming disruptive.

The timing of Tottenham's pursuit in particular has enraged the former Stoke City and Crystal Palace manager, who has called for the transfer window to close before the season starts.

"Why are we talking about Saido? Because of the transfer window. It's absolutely ridiculous," Pulis said after the defeat, The Guardian reported. "For it to be going through the start of the season is ridiculous. We should be talking about the game," the Albion manager added.

"This wouldn't be an issue, a problem. Saido is a great lad. It happens where it can be disruptive, and it has been disruptive. I had a good chat with him [on Saturday] and he's fine, no problems, but it's the transfer window. Why can't we have a system where it finishes before the start of the season."