West Ham are set to write off almost £21m in two failed transfers this summer.
Nikola Vlasic was bought by David Moyes from CSKA Moscow in August 2021 for €25m (£21.6m)
Things didn’t work out and West Ham included a €13m (£11.2m) option in a loan deal to Torino last season, but they failed to activate it.
Torino has since offered €10m, and West Ham counter offered €12m but could be forced to settle at €11m (£9.5m)
If accepted that would mean the Hammers has written off £12m in just two years on Vlasic when he is sold.
Gianluca Scamacca was bought from Sassuolo for €40m (£35.5m) last summer with €35m transfer fee and €5m (£4.3m) in add-ons.
It is unlikely the add-ons have been activated, so the Hammers investment is around £30.5m for the Italian striker.
If the Hammers is sold for €25m (£21.6m) plus €5m £4.3m) in tough add-ons, that is another £8.9m written off, excluding add-ons on either deal.