The R’s are said to value Phillips, 24, at close to £7 million, but the West London club’s impending relegation means they may be forced to sell a number of players on cut-price deals to overcome FFP restrictions.
The report states that West Brom boss Tony Pulis is favouring a deal for Phillips, over one for Wolves star Bakary Sako, whose wage demands are stalling a potential summer move to the Premier League.
Phillips is younger, has top flight credentials, and is seen as a cheaper option - despite the need for West Brom to part with a transfer fee for him, whereas Sako is a free agent.
This season, Phillips has been one of few bright sparks in QPR’s dreadful campaign, with his 22 appearances bringing two goals and seven assists. He has really come to life in the second half of the season, and although the R’s look a dead certainty for relegation, the twice-capped Scotland international is sure to still be playing in the Premier League next term.
West Brom’s rumoured bid comes after reported interest in Phillips from Southampton, who are also plotting a summer move should QPR’s relegation mean he is available at a reduced price, according to the Standard.