Bayern Munich insist no offer from West Ham United has been received for Luca Toni.

The Italy centre-forward has been linked with a loan move to the Hammers.

"There is no concrete interest in Toni and also he is part of the plans of coach Louis van Gaal," stressed Bayern director Christian Nerlinger.

Bild says Hammers boss Gianfranco Zola is keen to take Toni to London before the start of the season.