Mirallas, 28, had hit 28 goals in three seasons at Goodison Park, but has surprisingly become a bit-part player under Roberto Martinez this season.
The Belgian international has made just two Premier League starts this term, but has managed to score one goal in eight substitute appearances, with Martinez preferring to use the likes of Gerard Deulofeu, Arouna Kone and Aaron Lennon.
Many Toffees fans have expected Mirallas to leave the club in the near future, and now there is interest from Premier League rivals once again.
The Telegraph reported over the summer that West Ham had seen a £6m bid for Mirallas rejected, but given his lack of playing time this season, it seems that the Hammers are plotting a renewed move for the player.
The latest report from The Telegraph states that West Ham are hoping to land Mirallas, but are aware that Everton aren't keen on selling during the January transfer window, so Slaven Bilic's men could wait until summer before really testing the Toffees' resolve.
That may suggest that there are no plans for a permanent deal with Victor Moses, whilst Michail Antonio's recent performances out wide could force West Ham to re-think their attempts to finally land long-term target Mirallas.