Manchester United could offer West Ham £70m for Declan Rice, according to the Sunday Mirror.
United boss Ole Gunnar Solskjaer is reported to be desperate to sign the England midfielder, who was previously linked with Manchester City.
But youngster Rice says he is happy at West Ham, where he signed a long-term contract only last year and is a popular figure among fans.
He has firmly established himself as a key player under Hammers boss Manuel Pellegrini and has insisted he sees his future being at the London Stadium despite speculation he could be sold.
Speaking to reporters ahead of England’s game against Bulgaria, Rice said: “I signed a five year contract with West Ham last year, which will keep me at club till I’m 24, and for me this is the best place to be right now.
“I am playing for a manager who has given me my chance and played me week in week out.
“I’m improving every week and although I see all this speculation, I don’t really think about it too much.
“It’s all talk until something happens – and nothing has – so I’m just focused on West Ham, doing my best and making fans happy.”