Manager David Moyes needs attacking reinforcements after Ivory Coast international striker Sebastian Haller left for Ajax on Friday, and the Senegalese has been identified as one of his potential replacements.
Sarr scored five goals and assisted four others in 28 Premier League games for Watford last term, but they weren’t enough to stop his side from going down.
The 22-year-old was linked with Liverpool and Manchester United during the summer transfer window, and Crystal Palace also saw a £25 million bid plus extras rejected for him on the last day of the window.
West Ham are now looking to test Watford’s resolve with an improved offer, but it remains to be seen whether that will be enough to tempt the Hornets into parting ways with one of their best players mid-way through the campaign.
Sarr has scored four goals and assisted twice in 18 Championship games as the Vicarage Road outfit look to seal an immediate return back to the English top-flight, and letting go of him could hurt their promotion chances.
Michail Antonio is West Ham’s only out-and-out striker following Haller’s exit, and landing the versatile Watford star could help give their campaign a massive boost as they look to break into the top-six.
The Senegal international proved his worth in the Premier League last term, ending Liverpool’s unbeaten run by bagging a brace in Watford’s famous 3-0 victory over the Reds last February.
Sarr’s ability to play across the forward line would come in handy at a place like West Ham without a doubt, but whether he will be keen to join a side that have constantly battled relegation in recent seasons is debatable.