They offered Kiernan Dewsbury-Hall in addition to a proposed £20m fee in exchange for Kudus, according to The Sun. It is claimed that Chelsea valued Dewsbury-Hall at around £30m, bringing the total value of the package up to £50m.
West Ham, however, thought the midfielder was only worth £20m and rejected Chelsea's ambitious offer. Dewsbury-Hall has since joined Everton with the Toffees reportedly paying around £28m for his signature.
The report adds that Kudus agreed personal terms with Chelsea, having been placed high on their shortlist of targets. Before the Blues could submit a renewed offer, Tottenham jumped in with a £55m bid which was accepted by West Ham.
Hammers vice-chairman Karren Brady aimed a thinly-veiled dig at Kudus on Monday morning, insisting that he was sold after failing to meet expectations last season.
Appearing on talkSPORT, she said: "It’s always difficult to lose players you want to keep, but the financial restraints and the PSR and all the rules and regulations in football mean you have to do some trading, that’s just the way it is.
"All clubs are having to do it. You’re either restricted on what you can buy because you have to be careful of the financial rules, or you have to sell to try and buy.
"That was the decision that was made. He [Kudus] didn’t have a particularly good season for West Ham last year by his own standards, so we looked to move on."
Speaking after his move to Tottenham was confirmed, Kudus said: "I've always wanted to play at the highest level. I know how big the club is, the history and the Champions League as well, so it’s a big moment for me.
"I'm finally here, I’m very happy and can't wait to start. The most important part of why I came here is the project and how the manager sees I can develop under him.
"Where he's come from and seeing the amount of talent he’s developed to become great players, it’s a big sign of why I wanted to work under him as well."
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