Santos have confirmed they're rejected a bid from West Ham United for attacker Neymar.
The Hammers have offered an initial £12million (15million) for the player - which has been rejected.
Santos confirmed they had turned down the bid as they also shunned a similar offer from French giants Lyon for another of their top young players - midfielder Ganso.
"We had offers of 15million for each," Santos sporting director Luiz Nunes Pedro Conceicao confirmed to the Brazilian media.
"We have not had time to formally contact either clubs, but our position is clear. We have not, and do not, want to open negotiations to sell either player.
"On several occasions now we have said that we will not negotiate, and this needs to be clear."
