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Sources have revealed that it is thought West Ham will turn down the £90m bid and it looks like this will be the second time West Ham have turned down an offer. I think West Ham is too much for one player whose contribution to winning a major trophy is unclear and this rejection makes it clear that West Ham will never be satisfied with such an offer. On the other hand, West Ham is still expecting an offer from Manchester City and of course the offer must be higher than what Arsenal made. I think as a mediocre club, West Ham will actually be seen as not good if the problem of player transfers is still dissatisfied with this large nominal.
West Ham may consider his market value, it is around £90m now. I'm sure West Ham wants more than his market value, they may accept it if Arsenal offers £100m at least. Honestly, I'm also a bit surprised that Declan Rice's price can be £90m. As far as I know, he never won EPL title or UCL title, he also never becomes the best player in EPL. It is true that £90m seems too expensive, nothing so special with Declan Rice's career. But he is still young and a part of England national team, this can be the reason why his price is expensive. However, if I were Arteta, I prefer to buy Kroos than buy Decline Rice. Declan Rice isn't proven to give a significant role in a big team.