Abraham is Chelsea’s top scorer this season but has been pushed to the fringes since Thomas Tuchel replaced Frank Lampard as manager in January.

West Ham are one of a number of clubs interested in offering Abraham a way out of his predicament, with the list of suitors also including AC Milan. The Blues are understood to want around £40-45million for the 23-year-old, who will have two years left on his contract at the end of the season.

Asked if West Ham would compete for Abraham at £45million, Moyes was unequivocal.

“It would rule us out completely,” he said. “We will be ruled out. So if that’s the figure and that’s what’s being said, we are ruled out. We don’t have that money, we don’t have that to buy a striker at that price no.”

“I don’t think we will be making a purchase of that for any one player. I’d be surprised if we were.”

Moyes also wants to add a central midfielder and defender, at least, this summer while competition for Lukasz Fabianski in goal is a possibility.

A permanent deal for Jesse Lingard is also a priority following his fine form since joining on loan from Manchester United.

The West Ham boss had funds to spend on a striker in January following the sale of Sebastien Haller to Ajax, but the Scot has warned that many clubs – including the east Londoners – will be operating on a tight budget ahead of next season.

“The biggest thing is that there will be a lack of funds, not just at West Ham but a lot of clubs this summer,” said Moyes.

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