Atlanta are set for a second marquee signing of the week after the transfer of Miguel Almiron from Newcastle United.

West Ham and Leeds United are set to be beaten to the signing of Middlesbrough striker Emmanuel Latte Lath with the Championship side having accepted a £22.5 million offer from MLS outfit Atlanta.

The Hammers are known to be in the market for a striker this month following an injury to £27 million man Niclas Fullkrug against Aston Villa in the FA Cup during Graham Potter's first match in charge. Brighton man Evan Ferguson now appears to be the number one target but the London outfit had also been linked with the Boro forward this month.

The 26-year-old Ivory Coast international has baggedan impressive 27 goals in 59 Championship appearances since joining Boro from Swiss side St Gallen in August 2023. He has emerged as one of the second tier's most prolific talismen.

West Ham and Leeds United lose transfer race

Atlanta, who have also signed Miguel Almiron from Newcastle United this week, had also been linked with a move for Crystal Palace forward Odsonne Edouard. However, Latte Lath is believed to have always been the club's number one target.

Middlesbrough will receive £17.6 million up front, followed by £4.8 million in add-ons for the player, which is a record fee for the club. Middlesbrough sit sixth in the Championship this season and are pushing for promotion to the Premier League.

Latte Lath has scored 11 league goals already this season but Boro have prepared for his exit by bringing in Morgan Whittaker from Plymouth Argyle to lead the line for the back half of the campaign.

It was reported earlier this month that Middlesbrough had held talks with Latte Lath's agent over a potential move to the London Stadium. The Yorkshire Evening Post had also claimed that Leeds United were in the transfer race.

An initial £16 million bid had been sent from Atlanta, when West Ham and Leeds United were still linked, which would have already been a record MLS fee. The previous record was also set by Atlanta in August 2022 when recruiting Thiago Almada from Club Atletico Velez Sarsfield for $16 million.

Michael Carrick determined Boro will emerge from window ‘stronger’

Middlesbrough manager Michael Carrick has confronted transfer talk over the star, who was also the subject of a £20 million bid from Ipswich Town on Deadline Day last summer. Carrick told BBC Radio Tees: "It's [the speculation] not coming from us - we're looking to be successful and we've built a good squad and we've got a lot of options so it's pretty clear where we stand. We're in control of things to a large extent in terms of the group of players we've got and what January looks like.

"There's always decisions to be made and that's sometimes for different reasons but we're happy with the squad we've got and we want to come out of January as strong, if not stronger than when we are going into it - and we'll do everything we can to do that.

"You've got to be realistic in terms of where we are and what other leagues or teams are out there, but certainly for us we're pushing, striving, fighting for every inch we can to improve as a group. I just want to keep getting better and keep trying to add and improve the squad as much as we can and see where that takes us."