Cardiff's bid for Jason Koumas has not been accepted by West Brom

The Baggies have rejected an offer of �1m, plus another �1m in add-ons, for the 26-year-old Wales midfield man.

West Brom have taken disciplinary action against Koumas, as he has failed to turn up for pre-season training.

The Cardiff statement, released on their website, revealed that West Brom have also rejected a "very, very handsome" loan fee for Koumas.

Koumas spent last season on loan with the Bluebirds and proved a huge success.

We're still in the middle of July so there is still time before the season kicks off Cardiff chairman Sam Hammam

West Brom are thought to value the player at �2m and are keen for most of that amount to be met in full by prospective buyers, without too many add-ons bulking out the deal.

Cardiff are only offering �1m guaranteed, with �500,000 dependent on appearances and another �500,000 dependent on them winning promotion and spending two successive seasons in the Premiership.

"For the purpose of record, WBA have asked for �1.5m guaranteed and �0.5m for add-ons," the Cardiff statement read.

"We tried to give them exactly that on terms we can afford. WBA exercised their right and turned us down.

"They turn down a lot of money to sell for what they asked for, but on different payment terms. They turn down a lot of money to loan."

Cardiff chairman Sam Hammam told BBC Wales Sport he would advise Koumas to start training with West Brom, but insisted negotiations with the Baggies are not dead in the water.

"Football is a big fraternity; you don't take things to heart too long," said Hammam.

"We will be patient. We're still in the middle of July so there is still time before the season kicks off and the end of the transfer window in August."

Money remains tight at Ninian Park, with the wage bill still higher than manager Dave Jones would like and a new stadium project needing to be financed.