Italian media claim West Ham want to sign Max Allegri, Alessandro Matri and Emanuele Giaccherini.
Coach Allegri was sacked by Milan in January and replaced by Clarence Seedorf after the worst start to the club’s campaign in three decades.
He had been linked with the Tottenham bench, but now Italian magazine Panorama claims West Ham have approached Allegri.
The report suggests Allegri already outlined a transfer strategy he wants the Hammers to follow.
This includes centre-forward Matri, who is owned by Milan and was loaned out to Fiorentina in January.
Another target is current Sunderland midfielder Giaccherini.