West Ham United manager Sam Allardyce has said that it would take "mega bucks" for Newcastle United to sign defender James Tomkins.
Magpies boss Alan Pardew is thought to be on the lookout for a centre-back in January following a season-ending injury to Steven Taylor.
"I was speaking to [co-owner] David Sullivan yesterday and while there might be some interest in James it would have to be mega bucks for us to even consider that," said Allardyce.
"Not that we want to, but you never know what's round the corner and it would be the same with anybody else really.
"We just have to wait and see."
The Hammers travel to Derby County in the Championship on Saturday.
