David Moyes says West Ham are closing on England duo James Ward-Prowse and Harry Maguire, but insists Manchester City's bid for Lucas Paqueta is "not anywhere near" the club's valuation.
The Hammers boss says midfielder Ward-Prowse is having a medical, while Manchester United have accepted a £30m bid for defender Maguire.
City made an initial approach for Paqueta on Wednesday.
West Ham have already signed Mexico and Ajax midfielder Edson Alvarez for £35m.
"We've had an offer from Manchester City [for Paqueta] but at the moment it's not anywhere near meeting our valuation," Moyes said on Friday.
"James Ward-Prowse is having a medical just now. We've agreed a fee but it's not right I speak about him as he's not yet our player.
"We've had a bid accepted from Manchester United [for Maguire], but while he's not our player I'm not in a position to discuss him really."
Meanwhile, Manchester United boss Erik ten Hag said England defender Maguire could still feature for his side in their opening Premier League game with Wolves on Monday, despite accepting the Hammers' offer.
Asked if Maguire was available for selection on Monday, Ten Hag said: "Of course."
Alvarez became the first summer arrival at the London Stadium on Thursday, almost a month after Declan Rice's to Arsenal departure was confirmed, but Moyes defended his side's transfer policy.
"You need a number [of players] you can work with and a balance of players in each position, and all those things come into it when you try to sign them," Moyes said.
"I just walked through the corridor and looked at all the pictures of us winning a European trophy - it was incredible what we did.
"We're going into this season with a great deal of positivity. We have a great feeling and we want to keep it."
Hammers forward Michail Antonio, speaking on the Footballer's Football podcast, believes the club will be "fine" without Rice.
"Football isn't about one player, it's about 11 in the team, banded together and working hard," he said.
"It's one of those things where obviously he's [Rice] gone now and all we can do is move on and make sure we fill that space with some quality players."
