Declan Rice would still prefer a move to Chelsea over Manchester United, despite the uncertainty over what life after Roman Abramovich will be like at Stamford Bridge.
West Ham remain adamant the England midfielder is not for sale and have slapped a £150million valuation on him to fend off interest.
Rice remains committed to West Ham and has never agitated for a move, but top clubs have long tracked his progress and United are among the leading suitors for the 23-year-old.
Chelsea have also had interest in Rice but are unable to buy players after the Government sanctioned Russian owner Abramovich. Even once a sale of Chelsea is completed, it is unclear what their transfer plans will be or the level the new owner will be willing to spend on new players.
United have strong interest in Rice as they look to replace Paul Pogba, who will leave Old Trafford on a free transfer in the summer. But their current focus is first on appointing a permanent manager.
West Ham boss David Moyes is keen to build his team around Rice, who has two years left on his contract, with the club having an option to extend his deal by a year until 2025. Rice has already turned down two offers from West Ham.
The Hammers are keen to tie him down to a lucrative long-term contract but it is not expected that Rice will agree a fresh deal.
Rice was released by Chelsea at 14 and, should he leave West Ham, would prefer a return to his boyhood club. Moyes said last season that Rice was worth £100m, but speaking earlier this season said that valuation was now “a bargain”.
Rice said in a recent interview with Standard Sport that he felt an “urgent” desire to play Champions League football, a dream that could still be realised with West Ham next season, although they face a tough battle to finish fourth.
But the Hammers are into the last eight of the Europa League, which offers another route to Europe’s premier club competition next season.
With Rice effectively having three years left on his contract, Moyes is still planning to sign top players in the summer. He recently held discussions with the West Ham board over their plans for the transfer window, where the Scot feels an overhaul is needed.
