Puel signed Plea for Nice in 2014 and remains a fan of the 24-year-old, who has scored 15 goals this season.
Plea operates as a central striker but occasionally features on the left or right flank and would be a good addition with Islam Slimani and Leonardo Ulloa likely to leave the Foxes permanently during the summer after being shipped out on loan to Newcastle and Brighton respectively.
This is the 25-year-old Frenchman's best goalscoring season to date and L’Equipe claim his form has also alerted the Hammers who have consistently failed to address their striker situation over the last decade under unpopular co-owners David Sullivan and David Gold.
West Ham are restructuring their recruitment process after sacking talent spotter Tony Henry after another disastrous transfer window in January.
There was also rumoured interest in former France youth international Plea from Southampton last season, when Puel was in charge of the Saints.
And now both West Ham and Leicester have received a boost after the player himself admitted he is interested in a summer move abroad, as reported by RMC.
"I have always said that going abroad would be something that would please me," Plea told RMC.
"One day, I hope to go, see another country, another football culture, learn another language and other things… That would make me enormously happy. Now, I have stages to reach. This is my fourth season at Nice.
"I hope to complete this season. Injuries have previously stopped my progression. After that, we will see. If one day, there is a super club that wants me, we will see what is possible.”
Whether West Ham and Leicester qualify as a 'super club' as stated by Plea remains to be seen.