West Ham insist Dimitri Payet will only leave for a set price of £30 million.
The Sunsays the French giants tabled a bid of £24m plus £2m in add-ons yesterday, which was immediately turned down by the Hammers.
But West Ham want at least £30m forthe winger, believing they are already taking a £5m LOSS on their £35m valuation.
A London Stadium source revealed: “Marseille came back with another offer for Dimi but it was rejected near enough straight away.
“They were told it wasn't enough, come back with something better. We want £30m for him and that remains the January benchmark.
“Marseille know what they have to do now. They have to stump up the money or he isn't going to leave, it's down to them.”
