West Ham are reportedly after Liverpool and Milan striker Mario Balotelli, and have prepared an offer of €13m.
The striker is currently owned by the Reds, but is playing for the Rossoneri on a loan deal.
According to the Brentwood Gazette, the Hammers have identified Balotelli as the ideal reinforcement and are willing to offer €13m for the player.
A deal in January is unlikely, as all three clubs would have to agree to the move, and Milan in particular are expected to be reluctant to deprive themselves of Super Mario now that he just returned from an injury.
However, West Ham could very well give it another try in the summer, when the loan expires and Milan no longer have any say in the matter.