Ibrahimovic is on the books of Paris Saint-Germain at the moment, but he is out of contract at the end of the season.
Sullivan has said that he would love to see the Sweden international striker at the Olympic Stadium in London next season.
Sullivan also refused to be drawn into speculation that West Ham are interested in Liverpool striker Christian Benteke.
“We have a list of about ten strikers all over Europe, and most of our money will go into signing a striker,” Sullivan told talkSPORT when asked about reported interest in Ibrahimovic and Benteke. “That is the plan for next season.
“I’d love Ibrahimovic from PSG, but whether he’d come to us I don’t know. I know he’s 34 but he’s a fantastic player.
“There are a number of top Premier League players we may be bidding for, top goalscorers, but I can’t name them. I can’t comment on players from other teams.”
West Ham are fifth in the Premier League table at the moment with 50 points from 30 matches.
Slaven Bilic’s side are just a point behind Manchester City, who are currently fourth and occupy the final Champions League spot.