Manchester United have rejected a 20 million ($25.7m) bid from West Ham for Harry Maguire, sources have told ESPN.

Maguire has slipped down the pecking order at Old Trafford and United are willing to listen to offers, but will only let the 30-year-old leave if a significant bid comes in.

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The England defender is valued at closer to 40m and if it's not matched, manager Erik ten Hag is happy to keep the former Leicester man for the upcoming season.

Ten Hag has preferred Lisandro Martínez and Raphaël Varane at centre-back and the Dutchman stripped Maguire of the captaincy earlier this summer, but he wants at least four central defenders in his squad.

Sources have told ESPN that West Ham are considering their next move but are reluctant to make a bid beyond what they have already offered.

Even if West Ham have a bid accepted, another sticking point is Maguire's wage. He has two years plus a one-year option left on his contract and his wage will increase this summer after United qualified for the Champions League.

Sources have told ESPN that United are not actively looking to offload Maguire but he will get the option to move if a sizable offer comes in. The same applies to Scott McTominay, who is also wanted by West Ham.

Meanwhile, United have made an offer of around 51m for Atalanta striker Rasmus Höjlund. The Italian side have compromised over their initial demand for a fee of more than 85m but there is still a gap in valuation.

Sources have told ESPN that United have indicated they will not go above 60m for the 20-year-old, who scored nine goals in Serie A last season.

The recruitment department are also monitoring Eintracht Frankfurt striker Randal Kolo Muani and Ajax forward Mohammed Kudus but Höjlund is Ten Hag's top target and there is confidence a deal can be agreed before the start of the Premier League season.