West Ham go into tonight's must-win Carling Cup clash againstMacclesfield with an increasing sense of disillusionment among the players over the rift between their manager and the board of directors.

The Upton Park club, out to save money and trim their squad, have already sold Anton Ferdinand to Sunderland for £8million against the wishes of boss Alan Curbishley and there are suggestions that other players have been made available for what looks like a fire sale before the transfer window closes.

Chief executive Scott Duxbury moved quickly to deny speculation that Craig Bellamy would be offloaded to Manchester City and the club insisted today that there are no rifts within the squad.

Yet, I understand that the constant negative atmosphere emanating from West Ham in recent weeks is now affecting the players.

Curbishley is desperate for his team, who are low on confidence after Sunday's 3-0 defeat at City, to bounce back in tonight's Carling Cup tie at Upton Park but club insiders are saying that the morale of his squad has hit rock bottom.

Just a year ago, the then chairman Eggert Magnusson was talking bullishly about West Ham no longer being a selling club. But now the Hammers have sold three players and there are still six days left before the transfer window closes.

The squad, some of whom joined the club on the back of Magnusson's positive words, have looked on with dismay at the Ferdinand sale and some are wondering who will be next.

Curbishley, who had some strong words to say about his team's tepid display at Eastlands on Sunday, says he is looking to add to his squad before the window shuts but the reality is that it is likely to be just one loan signing.

It was so different when he came into the job in December 2006. The Hammers were deep in relegation trouble but £16m was spend on signing Lucas Neill, Matthew Upson, Calum Davenport and Nigel Quashie and the team survived.

The following summer Bellamy, Kieron Dyer, Julien Faubert, Freddie Ljungberg and Scott Parker arrived for around £28m. Soon, though, West Ham were suffering from a terrible injury list, which stayed with them throughout the season and still impacts upon them today with Dyer and Danny Gabbidon out long term and James Collins only now making a comeback.

Billionaire owner Bjorgolfur Gudmundsson ran out of patience with Magnusson's profligacy last season. He replaced him as club chairman and tried to get the club back onto a sound financial footing. That has led to the sale of Bobby Zamora, John Pantsil and now Ferdinand, with only Valon Behrami coming in. However, West Ham insisted today that morale was still high at the club and that they had turned down offers for several players.

It is understood that there was interest for Dean Ashton from Tottenham, goalkeeper Robert Green from Aston Villa and Bellamy from Manchester City.

A West Ham spokesman said today: "It is absolute nonsense to suggest that morale is low. We have a talented squad and we remain optimistic about the season ahead.

"We had a good reason for selling every one of the players who have left us and we have a quality player in Behrami who has come in.

"It has been crucial that players like Dean Ashton have remained at the club and we have resisted enquiries on other quality players because we are capable of an even better finish than last year with this squad.

"We are not ruling out bringing in one or two players before the deadline but that is not essential for success this season."