Barcelona striker Eidur Gudjohnsen has rejected a move to West Ham after an £8 million offer was accepted for him.
The Sun says Hammers boss Alan Curbishley wants the ex-Chelsea striker to fill the hole left by Carlos Tevez.
Upton Park owner Eggert Magnusson tried to use his connections from his time with the Icelandic FA to clinch a deal.
But the player does not want to quit his life of luxury in his home on the Barcelona beachfront - and not even an £80,000-a- week contract offer could lure him away.
Sven Goran Eriksson also wants Gudjohnsen, 28, at Manchester City.