The Hammers are embarking on an aggressive summer of recruitment, and are concentrating their efforts on reinforcing their forward line as Slaven Bilic seeks more firepower.
Goal reported over a week ago that West Ham had opened talks with Giroud's representatives over a possible deal for the France international, whom they value at around £20 million.
Giroud would then be offered a base wage of £100,000-per-week, over the course of a four-year contract.
Arsenal have been heavily linked with a move for Alexandre Lacazette, and West Ham believe that the Gunners will acquiesce to Giroud’s sale if they are able to secure the Lyon striker.
A move for Walcott has also been discussed within the London Stadium, but Goal understands that a deal is unlikely, with the winger valued at over £30m.
Iheanacho appears a more attainable target. The Manchester City striker completed 90 minutes just once in the Premier League last season, and remains firmly behind Sergio Aguero and Gabriel Jesus in the club’s pecking order.
Nevertheless, he scored four goals and provided three assists in 20 games and West Ham hope to convince City to let the 20-year-old leave on a permanent deal.
ClaretandHugh, the West Ham news website, has reported that the Irons are wary of allowing City to insert a minimal buy-back clause into any deal, turning the transfer into a “glorified loan”.
Instead, the club want City to have to pay 50 per cent above any transfer fee they receive from West Ham, in order to secure Iheanacho’s return further down the line.