West Ham United are said to have rejected Arsenal's 90 million second offer for Declan Rice.
The midfielder is a hot target for the Gunners, with boss Mikel Arteta set to revamp his Premier League runners-up.
Per The Mail, Arsenal felt they had done enough with their second offer to secure Rice.
However, West Ham are not budging, as they want a minimum of 100 million without add-ons.
Such a sum may be beyond the Gunners, but they could look to sell players to fund the Rice deal.
The midfielder has other suitors, but has made it clear that he wants a move to Arsenal.