West Ham United have identified a replacement for left-back Aaron Cresswell.
The Mail on Sunday says West Ham insist they will not be listening to offers for left back Cresswell.
The defender has attracted the attention of several top clubs including Chelsea and Manchester City.
However, an offer of £20m could turn their head. The Hammers would then return to Ipswich, having signed Cresswell from the Tractor Boys for £5m last summer, and offer a similar sum for 22-year-old Tyrone Mings.