Jurgen Klopp is named in the report as the main target, but whilst he will likely also be the target of bigger clubs than the Hammers, de Boer is said to be a realistic appointment should the German boss prove unavailable.
De Boer is currently in charge of Ajax, and this is the first season since 2010 in which he has claimed no silverware. Four successive Eredivisie titles have been won in his reign - something never done before in the Netherlands - whilst he also claimed the Johan Cruijff Shield in 2013.
As a player, de Boer is most well known for his time with both Ajax and Barcelona, with whom he won the Champions League and numerous league titles.
His exit from Ajax this summer has been rumoured for a long time with PSV’s emergence as the league winners and dominant force in Dutch football, although there are still no confirmations the 45-year-old will leave the Amsterdam ArenA.
De Boer certainly looks like a logical appointment for the Hammers to make, as he is a young, progressive manager who plays attacking, stylish football. He has a proven record of bringing youth players through into the first-team set-up, and has experience of the European football that West Ham are so desperately aiming to achieve.
De Boer may only be the second choice appointment to Klopp, but he could prove to be the perfect boss for the Hammers.