Middlesbrough are not yet understood to have accepted any offers for Emmanuel Latte Lath after Atlanta United became the first club to table an official offer for the striker over the weekend.

Teesside Live have been told 'nothing has changed' as of Monday morning with regard to the Ivorian's Boro status, with talks believed to be ongoing over a potential deal with the MLS club. Amid plenty of interest in Latte Lath this month, the MLS tabled the first official offer, believed to be worth £20 million with add-ons. The MLS club are also understood to be proposing what is described as 'a huge salary' for the 25-year-old, which would require serious consideration for the player.

Boro rejected an offer of the same value from Ipswich Town in the summer transfer window, though that offer came on transfer deadline day, with Boro deciding to shut up shop more because of the lack of time to find a replacement than the offer being nowhere near their asking price.

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With Latte Lath adding another ten goals to his Boro tally so far this season and leading the club's goalscoring charts, it was always understood that Boro would have to take serious any offers over the value of £20m - with the latest financial accounts released last week showing another loss of over £12m laying bare the difficult financial climate for the club.

As talks continue with Atlanta over their offer - which would be a new MLS transfer record - one of the other clubs who have been credited with interest are now actively in the market for a new striker after suffering an injury blow over the weekend. And while the best case scenario for Boro this month would be keeping Latte Lath for their promotion push, if an exit becomes inevitable, then a bidding war would be of benefit to them.

West Ham lost striker Niclas Fullkrug to a hamstring injury on Saturday, with suggestions he now faces three months out. Michail Antonio is also out long-term after a serious car accident last month. New boss Graham Potter admitted the club would have to try hard to sign a new centre-forward this month.

Potter said: "“I need to assess the injuries and assess where we are at, have a think in terms of everybody connected. We’ll have a think, if we can find anybody that can help us. If those [players] are out, it’s something we’ll have to look at [signing a striker], of course.”

West Ham aren't yet understood to have registered any official interest in Latte Lath with Boro. They've also been credited with interest in Brighton striker Evan Ferguson, who Potter gave his debut to, but the Ireland international is currently injured. Lille’s Jonathan David has also been mentioned but is available for free in the summer as things stand.