Ivan Toney would need to sacrifice £14m if he wants to join West Ham United in January | OneFootball

West Ham United target Ivan Toney would need to sacrifice around £14 million if he wants to move to the Premier League in January, according to the Sun.

The Hammers are monitoring the situation of the Al-Ahli striker, with Niclas Fullkrug expected to leave the London Stadium during the winter.

West Ham need attacking firepower heading into the second half of the season, and Toney fits the bill following 41 goals in 59 games in the Saudi Pro League.

The 29-year-old also proved himself in the Premier League with Brentford before joining Al-Ahli in August 2024.

He notched 36 goals and 11 assists in 83 top-flight appearances, and he needs to be playing at a top level again to have a chance of going to the World Cup next year.

However, a return to England would require Toney to pay the tax due on his 18 months’ salary in Saudi Arabia.

He signed a tax-free four-year deal worth £400,000 per week upon moving to Saudi, but United Kingdom citizens are liable for back taxes if they return to the country within two years.

It is a dilemma for Toney as he needs to pay £14m to join West Ham or any of his Premier League suitors to boost his World Cup chances. Tottenham Hotspur and Everton are also monitoring his situation.

Hammers manager Nuno Espirito Santo needs to bolster his squad in January as he looks to keep his side up following a woeful start to the season/

West Ham picked up back-to-back league wins heading into the international break, but they remain 18th in the table and will need to do more going forward to retain their Premier League status.

Adding a proven striker to their attack in January will come in handy, and their supporters will be praying they can get a deal over the line.