Hammers boss David Moyes wants to raid his former club for defender Harry Maguire and midfielder McTominay.
It has been claimed that West Ham have sent a bid for both players to Manchester United, but the offers were not a double bid.
The proposal sent over for McTominay was £30m and Manchester United have wasted no time in turning it down.
Manchester United could cash in on the midfielder, but believe that £30m undervalues him.
The ball is now in West Ham’s court to see whether they will return with a fresh offer for McTominay.
West Ham have brought in £100m from selling Declan Rice to Arsenal, while Nikola Vlasic is heading to Torino for £11m.
And Gianluca Scamacca has joined Atalanta for an initial fee in the region of £22m.
Manchester United are aware that West Ham are flush with cash and are likely to want to push the Hammers to lodge higher bids.
