Mauricio Pochettino is looking to rebuild the squad, and is looking to offload some players and bring in new faces ahead of a summer revamp.
One of the players who is likely to be heading towards the exit door is Moussa Sissoko. The 28-year-old who joined Spurs in 2016 has failed to make a strong impact under Mauricio Pochettino.
Spurs paid £30 million for his signature, but he has failed to justify his price tag. In his debut season, he was simply not good enough, but has improved a lot in the 2017-18 campaign.
This season he has made 15 league starts, and Pochettino has used him in big games as well. But, Pochettino needs player of better quality than him.
Spurs could sell him at a good price while they can slash off his £95k-per-week wage bill.
Plus, he has a wealth of experience and will be a valuable addition to the Hammers squad. He is versatile and his signing would add depth and quality to the side.