David Moyes hailed Jermain Defoe as 'vital' for Sunderland as he reiterated the striker will not be sold in January.
Defoe has scored eight goals for the struggling Black Cats this season and is attracting attention from former club West Ham.
Hammers boss Slaven Bilic did little to dampen speculation earlier this week when he talked up the veteran frontman's talents.
But Moyes insists there is zero chance of Sunderland letting the 34-year-old go as they battle to avoid relegation from the Premier League.
Speaking ahead of his side's trip to Burnley on New Year's Eve, Moyes said: "I’m comfortable with other people talking about him. I think his stats show he’s something like the best British goalscorer this year, so it’s going to happen.
"I would expect people to be paying attention, but I’ve never had contact from anybody. He doesn’t go. He’s under contract and he stays here.
"I think he has an affinity for this club and we need his goals, he’s vital to us. "That’s probably why we’ve climbed the table.
"Victor Anichebe has improved us and Jordan Pickford’s goalkeeping has been brilliant but Jermain’s goalscoring is key and there’s hardly a team in the Premier League that wouldn’t want him and his goals."