West Ham set to offer £13m for Johnson and £90,000 a week

The deal, which would more than double Johnson's earnings at Everton, would be worth £4.7m a year.

The England striker is aware of the interest and although West Ham expect Everton to rebuff their opening bid, the London club are prepared to go as high as £18m, which could prove too good to turn down.

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West Ham are already set to complete a £7m deal for Newcastle midfielder Scott Parker, who has agreed a £72,000-a-week contract.

Now Hammers chief Alan Curbishley, backed b y Icelandic billionaire Thor Bjorgolfsson, wants Johnson as the club target Champions League football within the next three seasons.

Johnson, who scored 11 Premiership goals for Everton last season, would become the highest paid player in Hammers history if their bid is successful.

Goodison Park manager David Moyes, who is planning for a UEFA Cup campaign next season, is forced to work with a limited budget and is struggling to raise the £6m required to buy Phil Jagielka from relegated Sheffield United.

Curbishley, resigned to losing Carlos Tevez, will make Lucas Neill captain next season with skipper Nigel Reo-Coker set for Aston Villa after his outburst last week.

There is also no future at the club for Paul Konchesky, Matt Etherington and Hayden Mullins.

The Parker transfer, which is subject to a medical, clears the way for Newcastle to tie up a £5.5m move for Manchester City midfielder Joey Barton.

In a tribute to St James' Park boss Sam Allardyce, Barton said last night: "He's a good manager, he showed that at Bolton. At Newcastle the sky's the limit. If the club decide to do business it's up to me to speak to them."