West Ham manager Slaven Bilic
The Hammers have been linked with a host of top strikers this summer and are believed to currently be focusing their attentions on AC Milan's Carlos Bacca.
With the big move to the 60,000 seater Olympic Stadium on the horizon in the coming month speculation has been rife about new additions to Slaven Bilic's squad.
The East Londoners missed out on Marseille's Michy Batshuayi after he secured a move to London rivals Chelsea while there were also rumours about interest in Bournemouth's Callum Wilson, Juventus and Italy forward Simone Zaza and Liverpool's Christian Benteke to name but a few.
But having allowed the likes of James Tomkins, Alex Song, Emmanuel Emenike and Victor Moses to leave, Bilic has also been busy reshaping his squad.
The former Croatia boss has already secured the services of midfield trio Sofiane Feghouli, Havard Nordtveit and Gokhan Tore while exciting young Manchester United striker Ashley Fletcher has also signed up to Bilic's East London revolution.
Man or Moussa?
After a man of the match performance for France in their Euro 2016 final defeat to Portugal, Sissoko's stock has risen despite being voted one of the Magpies' worst players as they were relegated last season.
According to Sky Sports, Sissoko wants a quick transfer out of St James' Park even if his club rate him at no less than £35 million.
The Hammers are yet to part with much money so far this summer with Feghouli and Nordtveit both free transfers, Tore a loan signing and Fletcher's fee to be decided by a tribunal - which usually results in a nominal payout.
West Ham co-owners David Sullivan and David Gold
Hammers co-owners have the money
Therefore the club's co-owners David Sullivan and David Gold have money burning a hole in their pockets given the record TV deal and increased revenue from having 52,000 season ticket holders - the second most in the Premier League behind Manchester United.
Should they push ahead with a move for Hammers hero Dimitri Payet's France teammate there are a number of factors which would count in their favour.
Dimitri Payet and Sissoko were two of Euro 2016's main stars
Playing with Payet
Sissoko shone playing on the opposite flank to his France teammate in the Euros.
The pair would make a formidable midfield partnership with the Newcastle man's power and pace complementing Payet's skill and grace.
Premier and Europa League football
While Newcastle face a gruelling season trying to claw their way out of the Championship, the Hammers will be looking to build on their seventh place finish in the last campaign.
Bilic's men will also be playing Europa League football should, as is expected, they make it through two qualifying round ties.
West Ham's 60,000 seater Olympic Stadium home
London and the Olympic Stadium
As is so often the case, London proves a major pull for players and is a big advantage for the Hammers.
They start the season with the third biggest stadium in the league - a couple of hundred seats less than the Emirates - and by 2017/18 the capacity will rise to 66,000 making the Olympic Stadium the second biggest in the country behind Manchester United.