West Ham United are reportedly open to parting ways with Declan Rice during the next transfer window.

While the academy graduate is regarded as a key man at the London Stadium, the 21-year-old is also viewed as the club's biggest asset.

According to The Sun, the financial implications of the coronavirus pandemic may result in the England international being sold later in 2020.

Although David Moyes would prefer to keep Rice at the Hammers, the Scot is also keen to strengthen in a number of areas of his squad.

The development could alert both Chelsea and Manchester United, who have both been linked with an approach for the defensive-minded player in the past.

West Ham, allegedly open to offers for any of their players, are said to now value Rice in the region of £70m.