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Last summer, Sampdoria allowed Duván Zapata to join Atalanta on a two-season loan with an option to purchase.

The 27-year-old has been in fine form this season, scoring 14 goals and registering three assists in 15 league appearances, and his form has drawn attention from West Ham United, if reports are to be believed.

According to Tuttosport, the Premier League side had identified the Colombia international as a target to replace Marko Arnautovic, who has been heavily linked with a move to China.

The Hammers submitted a €40m bid to secure the services of Zapata in January, but the Serie A outfit’s president Antonio Percassi have rejected the offer from Manuel Pellegrini’s side.

Atalanta have no plans to allow the club’s top scorer leave in the mid-season transfer window. 

This will come as a second blow for Manuel Pellegrini’s side, having previously saw Genoa reject two offers of €35m and €40m for Krzysztof Piatek as the Poland international is expected to join AC Milan.