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Sam Allardyce has put four of his players up for sale in an attempt to offset some of the money paid towards the Andy Carroll deal, according to The Sun.

Matty Taylor, Modibo Maiga, Alou Diarra and play-off hero Ricardo Vaz Te are all up for sale as the club ensures they are within the new Financial Fair Play guidelines, which demands clubs do not have a wage bill that exceeds £52m a season, and to make some room for Andy Carroll’s reported £80,000-a-week wages.

It is believed £1.5m-rated Taylor has asked for a move due to being unhappy with his squad status, while Vaz Te will be allowed to leave for around £3.5m after several uninspiring Premier League performances last term

Diarra’s Hammers career looked all but over half-way through last season when he appeared to publicly state his unhappiness at the way he was being treated at the club, and he was immediately sent out on loan to Rennes for the rest of the campaign.

Malian striker Maiga wasn’t given much of a chance last season but he is expected to be sold as Allardyce rebuilds his attacking options ready for the 2013/2014 Premier League season.