Huddersfield want £8 million for star striker Jordan Rhodes.
The Daily Mail says manager Simon Grayson dismissed suggestions £3.5m would be enough to take Rhodes to Fulham, after Saturday's League One play-off final against Sheffield United, and claimed it would not even buy his right boot.
West Ham failed with an initial £4m bid, and an improved one of £6m, in the January transfer window, and Huddersfield are determined to stand firm over a marksman whose 40th goal of the campaign set up a semi-final win over MK Dons earlier this month.
Everton, Aston Villa, Norwich and Reading are also chasing Rhodes.