West Ham made an offer of £17m for Alvaro Negredo back in January as the striker prepares for a summer move away from Spain.
Everton were strongly linked with Negredo back in the New Year but £20m proved to be too much - now Sevilla president Jose Del Nido has revealed that the Hammers made an offer of £17m which was turned down by the Spanish club.
Sevilla have a release clause of £20m on the 27-year-old who scored 25 goals last season and they are looking to get full value for the striker.
His agent, Juanma Lopez, has confirmed there is interest from the Premier League for the player but hinted that Rafael Benitez's Napoli may be his preferred option.
"Alavaro has played a very important season and many clubs are coming forward for him," Lopez told tuttomercatoweb. "I think he can go either to England or Italy.
"Napoli is a possibility given that [Rafa] Benitez likes the player and the team will play in next season's Champions League, a competition that Negredo would like to take part in.
"The final decision is up to Seville, whoever wants Negredo has to find an agreement with them."
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