"I can confirm we are not accepting Jermain Defoe's request to be put on the transfer list," Hammers managing director Paul Aldridge told the clubs official website.
"Jermain is a smashing lad from a good family, we have a good relationship with him and them, and it is unfortunate that he has received advice to put in a request at this time.
"That advice has led to criticism from supporters and work colleagues alike.
"I can understand that given the timing, and added to the fact that a story linking him to another club was leaked to a newspaper on the morning of one of our most important games for years.
"I would, however, caution our supporters to be patient with Jermain.
"We do not believe this situation would have arisen if he was still represented by the PFA, rather than the agency SFX to whom he has now moved."