West Ham are in talks with German side Frankfurt about a £40m deal for striker Sebastien Haller, claims Sky Sports.
The Hammers have turned their attentions to Haller after missing out on top transfer target Maxi Gomez to Valencia.
West Ham were willing to match Gomez’s £45m release clause but failed to agree a payment structure with Celta Vigo before talks collapsed.
Manuel Pellegrini’s side have since been linked with the likes of Duvan Zapata, Diego Costa, Mario Balotelli and Gonzalo Higuain as their search for Marko Arnautovic’s replacement continues.
Frankfurt star Haller was also mentioned as a potential target at the start of the week, though it quickly emerged the 25-year-old was not keen on a move to the London Stadium.
Haller, who has previously been linked with a move to Manchester United, has reservations about joining a team that cannot offer European football and West Ham have work to do to convince the Frenchman.
Not being able to offer European football has undermined West Ham in deals for Carlos Bacca and Alexandre Lacazette in the past, while it was also a sticking point in their pursuit of Gomez.
Frankfurt have already raised €65m (£58.4m) from Luka Jovic’s move to Real Madrid this summer and could now be set to make a further £40m from Haller’s potential departure.
Haller was a revelation for Frankfurt last season and finished the 2018/19 campaign as the highest WhoScored rated player in the Europa League (7.72 rating).
He also scored 15 goals and provided nine assists in 29 league appearances for Frankfurt last term.