West Brom have rejected a third bid from Tottenham for Saido Berahino, Press Association Sport understands.
The offer, which arrived late on Tuesday, was only marginally better than Spurs' previous bid, which would have only risen to £21million with clauses and add-ons.
The Baggies have instantly dismissed Tottenham's third approach and remain determined to keep the England Under-21 striker at The Hawthorns.
Berahino had a transfer request rejected last month with Albion angered by Tottenham's continued pursuit of the 22-year-old.
The Baggies are understood to be unhappy with Spurs' approach to the deal which has only strengthened their resolve to keep Berahino.
The forward has been left out of West Brom's last three squads during the speculation with boss Tony Pulis insisting he was not in the right state of mind to play.
Spurs have been searching for more firepower to help Harry Kane and, despite signing Son Heung-min from Bayer Leverkusen, maintained their interest in Berahino.
He scored 20 goals last season, and earned a call-up to the England senior squad, but missed Euro 2015 for the Under-21s with a knee injury.
Source: PA
