West Ham expect to take a huge loss on the sale of Felipe Anderson this summer.
Anderson joined the Hammers in a £36million deal from Lazio in 2018 but, having fallen out of favour under David Moyes, the Brazilian sealed a loan move to Porto last summer.
The 27-year-old has made just one league start and four top-flight appearances in total for the Portuguese giants this season, all but dashing hopes of a permanent transfer.
The Sun says Hammers boss Moyes has made it abundantly clear that Anderson does not feature in his plans going forward, meaning the club are now bracing themselves for another financial loss.
The report adds the Scot does not believe the playmaker - who still has one year left on his unrivalled £100,000-per-week deal at the London Stadium - has the necessary work ethic to play under him.
However, it appears it is now the club's unenviable job to find a buyer for their highest-paid player in the upcoming transfer window.
