David Moyes is said to be keen to bring in Ings during the January transfer window, and that could be a blow to Leeds - who are also lining up a bid for the former Burnley striker, according to the Daily Star.
But a switch to Leeds, on loan, could actually work out better for the 25-year-old.
Ings has simply not played enough football in recent times, and at Elland Road he would be guaranteed regular action.
The same could not be said if he was to take up West Ham’s offer.
The Hammers already have Diafra Sakho, Javier Hernandez, Andy Carroll and Andre Ayew competing for a spot up-front, and Ings’ arrival would only make the attacking places at the London Stadium look very crowded.
At Leeds, however, Ings could well be a permanent starter - with Pierre Michel Lasogga not winning over the Elland Road crowd entirely to date.
And although Ings would be taking a step down the division stop move to Leeds, it looks a far better option for him then switching to West Ham.