Hammers boss Sam Allardyce has been looking to bring in reinforcements during the January transfer window to aid his side's fight against relegation from the Barclays Premier League.
However, an offer for McCormack has been rebuffed, Leeds announced on Friday night.
A statement on www.leedsunited.com read: "Leeds United have rejected an offer from West Ham United for striker Ross McCormack.
"The London club made an offer for the player on Friday afternoon which was rejected by the club's board."
Source : PA
Source: PA