The Hammers are widely expected to splash the cash on a new centre forward this summer, with manager Slaven Bilic still searching for a consistent goal threat in the final third.
Andy Carroll has had his moments this term but continues to struggle with injuries, whilst Diafra Sakho and Enner Valencia have failed to hit the heights of last term, with Emmanuel Emenike struggling since his January arrival for Fenerbahce.
With new Premier League TV money coming in and the move to the Olympic Stadium on the horizon, West Ham will be in a position to spent big money on a prolific striker - and it seems they already have their top target in mind.
The Guardian report that West Ham have made a huge €40m (£31.5m) bid for Marseille goal machine Michy Batshuayi, a fee which smashes the club's transfer record, which stands at £15m for Andy Carroll - around half of the alleged bid for Batshuayi.
Batshuayi, 22, has been considered as one of Europe's top young strikers ever since his time with Standard Liege, and he has enjoyed a superb season in France, smashing 21 goals in all competitions.
Now set for Euro 2016 action with Belgium, Batshuayi looks set to leave cash-strapped Marseille - and a possible reunion with ex-Marseille team-mate Dimitri Payet could be on the cards.
However, it's claimed that West Ham are still waiting for a response from Marseille having lodged their first official bid, and with Juventus and Tottenham also credited with an interest in Batshuayi, this could be one of the transfer sagas of the summer.
Do you think West Ham will land Batshuayi?