Manchester City, Arsenal and Aston Villa have all been linked with a move for Upson.
Reports have suggested that West Ham’s owners have told Zola to cash in on some of his players, due to their financial difficulties.
“As far as I’m concerned, we’re looking to buy players not sell them,” said Zola in the Daily Mirror.
“We’ve had no offers for Matthew and want to keep him.
“I think he’s enjoying his football and looking forward to this season as it’s going to be vital for his career.”
