West Ham want a British record fee to sell Declan Rice this summer.
The England midfielder will be sold by the Hammers, as confirmed by chairman David Sullivan on Thursday.
Arsenal are leading the race for Rice, with Manchester United and Manchester City also keen.
The Sun says Sullivan will demand 110m to sell their captain in the coming weeks.
Sullivan said, "We promised him he could go. He set his heart on going.
You can't ask for a man who has committed more to us this season.
In due course, he has to get on and we have to get a replacement or several replacements.
It's not something we want to happen. We offered him 200,000 a week 18 months ago. He turned it down.
It's cost him 10m to stay at West Ham in that time [in lost wages]. He wants to go. You can't keep a player who doesn't want to be there."