West Ham United co-owner David Gold has claimed that defender James Tomkins is "not for sale".
Newcastle United are thought to have made a £4m bid for the 22-year-old centre-back.
However, Gold insists that Tomkins' allegiances are with the Hammers.
"Let me say that as far as James Tomkins is concerned, he is a West Ham player through and through," he told London24.
"He has come through the Academy, he is loved by the fans, he has fought his way up, even since we have been here, and he has now come to the forefront and is a quality player.
"We want to keep James Tomkins, we really do want to keep him. I think it is fair to say he is not for sale."
West Ham travel to Sheffield Wednesday on Sunday in the third round of the FA Cup.
