Swansea City will have to break their transfer record to re-sign Andre Ayew from West Ham United after their £14m offer for the Ghana star was rejected.
Ayew is a key target for the Swans who are seeking to boost their squad in their bid to fight relegation worries.
Swansea's first offer to re-sign the player was rejected because the price is considered woefully inadequate.
The Welsh club must consider breaking their £15.5m transfer record, paid to Atletico Madrid for Borja Baston in August 2016, to re-sign the 28-year-old.
Ayew, the attacker, could cost up to £18m but Swansea are ready to test West Ham's resolve with a second bid before the January transfer window closes.
West Ham signed Ayew for £20.5m from the Welsh club and their stance on selling the 28-year-old could be hardened over some factors.
West Ham are also in a dilemma over the release of Ayew following the ankle injury to striker Andy Carroll.
Hammers boss David Moyes is reluctant to sell a player to a direct rival in the lower reaches of the Premier League.
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