Jack Clarke latest: Sunderland reject second bid for ex-Leeds United and Tottenham man

Sunderland are standing firm on their transfer stance regarding star winger Jack Clarke during the final throes of the January window.

The 23-year-old was heavily linked with a move to David Moyes' West Ham earlier in the month but The Hammers appear to have moved on to other targets for now. Clarke was also the subject of transfer bids from Burnley last summer, which were rebuffed by Sunderland.

Fast forward six months and Lazio are the club showing the strongest interest in the former Leeds United and Tottenham man. The Serie A club made an initial offer to Sunderland late last week, which was rejected. The Italian club then returned with an increased proposal this week. The Black Cats are understood to have rejected that second offer.

The events of the past 48 hours strengthen the narrative surrounding the transfer that Clarke is not for sale, as stated by transfer insider Fabrizio Romano two days ago and it is understood that the player is highly unlikely to leave Sunderland during the current window.

Lazio also appear to be targeting other attackers from the Championship, including Morgan Whittaker of Plymouth Argyle and Norwich City's Jonathan Rowe, which again suggests that a deal to take Clarke for Italy is not remotely close with Sunderland standing firm in their not-for-sale stance.

Clarke has two-and-a-half-years left on his present Sunderland contract but talks regarding a new deal are thought to be at a major impasse. 25 per cent of the fee Sunderland do eventually sell Clarke for will be owed to former club Tottenham Hotspur.