West Ham United and Sunderland have reportedly expressed an interest in signing Leeds United striker Chris Wood during the January transfer window.
The 25-year-old has been in fine form for the Championship club so far this season, scoring 17 goals in 29 appearances across all competitions to help Garry Monk's side push for promotion to the top flight.
Leeds are unwilling to jeopardise the prospect of a return to the Premier League by selling their star striker, though, and have consequently placed a £15m asking price on Woods's head.
ESPN reports that the Hammers and Sunderland are unwilling to meet that valuation despite both clubs' desire to bring in a forward during the transfer window.
West Ham have already been unsuccessful in attempts to sign Jermain Defoe and Scott Hogan this month, while Sunderland are looking for back-up for Defoe having seen just four of their players score in the Premier League all season.