The Hammers need to raise around £150 million in player sales to balance the books and offset the cost of relegation.
Jarrod Bowen and Mateus Fernandes are both expected to leave the London Stadium, while Everton are looking to sign right-back Aaron Wan-Bissaka.
According to The Telegraph, the 28-year-old will cost the Toffees around £10 million as the DR Congo international prepares to go to the World Cup next month.
Wan-Bissaka was signed by the Hammers for £15 million from Manchester United in the summer of 2024 and has since recorded eight assists in 65 appearances.
For David Moyes, capturing a player of his pedigree and Premier League quality could be a bargain ahead of big transfer window.
