The Hammers are being linked with a host of players at home and abroad as they bid to strengthen their squad for a new era under Slaven Bilic.
The Premier League side could be facing a long season due to their involvement in the Europa League which could add as many as 23 games to their fixture schedule.
The East Londoners know they must have a big squad and have already signed goalkeeper Darren Randolph from Birmingham City and Spanish midfielder Pedro Obiang from Italian side Sampdoria.
In the source's latest column - which promises to 'bring you exclusive insight into the behind-the-scenes goings on at the Boleyn Ground' - the Insider claims reports in the likes of The Mirror and The Express are wide of the mark.
The source said: "West Ham have also been linked with a move for Inter Milan midfielder Zdravko Kuzmanovic who has also attracted interest from other Premier League clubs.
"But my sources have told me that the east London club were never in the market to sign the Serbia international."
And on reports of a bid for striker Destro, the source added: "I believe that is just speculation and the club will continue to work hard in their attempts to strengthen the squad."
How Serie A duo Kuzmanovic and Destro shape up
Kuzmanovic, who is also said to be interesting Watford, first made his name at FC Basel before moves to Fiorentina, Stuttgart and Inter in 2013.
The 27-year-old has played 242 games in his club career, scoring 24 goals from midfield.
He has also got 50 caps for his country and six goals in the national shirt.
However, he has not established himself as a key player at the San Siro and has never played more than 15 games in his three seasons there so far.
Destro at 24 has lots of potential and has scored 41 goals in 117 club games so far for the likes of Roma and last season on loan at AC Milan.
Destro is famous in Italy for an outrageous 40-yard half-volley in a 2-0 victory over Hellas Verona.
It could be telling though that Roma were willing to loan him out to a rival last season.