WEST BROM have rejected Newcastle United's latest record-breaking offer for Saido Berahino.

Newcastle officials tabled a £21m offer for Berahino earlier today - a sum that would have broken the club's transfer record had it been accepted at the Hawthorns.

However, Baggies chairman Jeremy Peace has rejected the approach, even though it would have seen Newcastle pay the entire sum in one go.

Peace has consistently valued Berahino at £30m throughout the current transfer window, but the West Brom chief is understood to have given an indication that he may be prepared to do business at £25m.

Newcastle's recruitment team must now decide whether to increase their latest offer, which already represented a £6m increase on their initial approach at the start of last week.

With the transfer window due to close at 11pm tomorrow, Tottenham and Stoke City are waiting in the wings, and are expected to make offers of their own if West Brom display a willingness to sell Berahino to Newcastle.

Newcastle's attempts to strike a deal for Berahino are separate to their ongoing attempts to sign Roma's Seydou Doumbia on a season-long loan.

Doumbia underwent a medical on Tyneside later today, having spent the first half of the season on loan at Russian side CSKA Moscow.