West Ham co-owner David Gold insists defender James Tomkins is not for sale amid reports of a £4million bid from Newcastle United.
The Hammers have are believed to have already rebuffed £2.5m and £3m offers for the 22-year-old, along with shunning the latest approach.
Gold has labelled the talented youngster as a 'quality' player and someone who is 'not for sale'.
Striker Carlton Cole has also been linked with a move elsewhere, but Gold remains intent of keeping their key personnel.
Not for sale
"Let me say that as far as James Tomkins is concerned, he is a West Ham player through and through," Gold 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."
Gold added on Cole: "We don't want to lose any of our players.
"It is very difficult for a chairman of a football club to turn round and say this is definitely not going to happen.
"No supporter wants to lose any of its good players and we want to keep our best players because our focus is 100 per cent on promotion and you don't gain promotion if you start selling.
"So I can promise you that we will do everything we can to keep our best players."
Gold insists, along with co-owner David Sullivan, that they will personally finance any new signings made in January,as they do not want to burden the club with more debt.
"If we can, we are looking to strengthen the squad," he said. "But what I keep telling everybody, the minute you announce you are looking for anybody, it makes it difficult to negotiate.
"Sufficient to say that David Sullivan, Sam and myself are all looking to strengthen the squad, but we have to be patient. All new acquisitions will have to be paid for by David Sullivan and myself.
"It is not our intention to burden the club with further debt. It is important that we reduce debt or hold it to its current level."
Keep up to date with all the latest transfer news on Sky Sports News Radio. Listen live here or via the Sky Sports app on your phone.