Celtic's valuation of Moussa Dembele is significantly higher than £20m, according to assistant manager Chris Davies.

West Ham were linked with a bid of that amount for the striker, who joined Celtic last summer, though the Scottish champions denied any offer had been made.

Dembele, who has scored 19 goals for Brendan Rodgers' side this season, has been tipped for a move after eye-catching displays in Scotland and Europe.

Celtic expect him to continue his development in Glasgow for some time to come, however.

Davies reiterated that stance as the squad departed for their winter break in Dubai, saying the young forward was in the best place right now.

"That [figure] is definitely well below the valuation, that's for sure," Davies said.

"I think the manager spoke pretty clearly on that situation previously. There's been no formal bid or anything like that so it is speculation.

"From us, we know this is the best place for Moussa to develop. He's still 20 years old and has development left in him."

Davies added: "He's had a fantastic first six months, he's absolutely loved it and there's so much more to come from us as a team and from Moussa Dembele at Celtic. That's what we're concentrating on.

"When you're doing well, especially when you're a striker, there's going to be big money and talk thrown around a lot. Especially in transfer windows.

"We can't control that and we've just got to concentrate on trying to help him develop as a player and focus on the next game."

Davies accepted every player has a price and offers over that would have to be considered but he did not feel that was a question for the club to answer just now.

"Every player in the world has a valuation that the club sets but the club operates very efficiently," he said.

"The club take everything into consideration and makes decisions based on all the facts. It's all speculation for now . Moussa's happy, we're working hard and that's that."

Davies also revealed Celtic had been monitoring midfielder Kouassi Eboue before making a bid to sign the player from Krasnodar.

Eboue is in Dubai but will not join the club's training camp until he gains a work permit to finalise a transfer to the Scottish champions.

"At the moment we're just hoping everything goes well regarding the work permit," Davies said.

"He's a talented young midfield player that we rate but until that's official we respect the process. When that's official he'll join us and we'll go from there.

"He's a player that we've known about for a little while, really. We're always monitoring possible targets, whatever position they may be, and we're always looking at options in different positions and he's been on the radar for a while now. We've been aware of him."