West Brom rejected one final bid for Saido Berahino from Tottenham Hotspur, Press Association Sport understands.
The offer, which arrived late on Tuesday, was only marginally better than Spurs' previous bid, which would have only risen to £21million with clauses and add-ons.
Albion immediately dismissed Tottenham's third approach and managed to keep the England Under-21 striker at The Hawthorns.
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Berahino had a transfer request rejected last month with the Baggies angered by Tottenham's continued pursuit of the 22-year-old.
The Baggies are understood to be unhappy with Spurs' approach to the deal which has only strengthened their resolve to keep their star man.
Berahino has been left out of West Brom's last three squads during the speculation with boss Tony Pulis insisting he was not in the right state of mind to play.
Spurs have been searching for more firepower to help Harry Kane and, despite signing Son Heung-min from Bayer Leverkusen, maintained their interest in Berahino.
He scored 20 goals last season, and earned a call-up to the England senior squad, but missed Euro 2015 for the Under-21s with a knee injury.
The youngster then took to Twitter to state his desire not to ever play for the club again with the saga set to roll on until the transfer window reopens in January.