Rennes have reportedly failed with a second offer for West Ham United forward Diafra Sakho.
Earlier this month, the Hammers rejected a bid from the Ligue 1 side, with manager David Moyes maintaining that he does not want to sell any of his strikers during the January window.
According to Sky Sports News, Rennes opted to return with an offer of £10m - including add-ons - but West Ham have turned down their latest advances.
Sakho has previously expressed a desire to return to French football, while each of the Senegalese attacker's 14 league appearances this season have come from the bench.
However, the 28-year-old - who is also attracting interest from clubs in the Premier League - has not featured for over a month due to injury.
