West Ham United boss Gianfranco Zola is resigned to losing star duo Robert Green and Matthew Upson in the January transfer window as the financial crisis at Upton Park deepens.

The Hammers produced arguably their finest performance of the season to pick up a 5-3 win over Burnley on Saturday in an enthralling match which saw them move out of the bottom three in the Premier League.

However, their joy appears to be short lived with reports emerging that the club will be forced into selling some of their star turns in the New Year, with Green rumoured to be on his way if potential suitors can stump up £5million.

Green, who has just one year left on his current contract with the Hammers, criticised the attitude of his team-mates recently after a poor start to the season and could be tempted by a move in a bid to reclaim the Ebgland No.1 jersey.

Sunderland and Tottenham are believed to be interested in securing the 28-year-old's signature as injuries to Craig Gordon and Carlo Cudicini respectively have depleted the goalkeeping options.

Meanwile, Matthew Upson also looks certain to depart the East London outfit as the club looks to reduce its huge wage bill ahead of a potential takeover, with Liverpool the favourites to capture his signature.