have made a £25million bid for Celta Vigo striker Maxi Gomez but he is understood to be leaning towards a move to Valencia.
The Uruguay international has been West Ham manager Manuel Pellegrini's number one target since January and has interest from a number of clubs.
However, the 22-year-old is keen to remain in Spain
and wants to play in the Champions League
next season with Valencia who are understood to have made a similar offer to Vigo.
Though he has a buy out clause of £42m, cash-strapped Vigo are open to negotiating.
West Ham hope the lure of Pellegrini, living in London and better wages could yet persuade Gomez as talks continue.
Across 70 La Liga appearances so far, the youngster has notched an impressive 30 goals and 9 assists.
This included a debut campaign haul of 17 league goals at the age of just 21.