David Moyes is definitely looking at both James Tarkowski and Nathan Phillips with the Liverpool 24 year old now the bigger favourite of the to to become a Hammer.
Although Moyes has not yet submitted list of his winter targets to the board he has mentioned both to backroom staff and Phillips looks an appealing option at around £10 million.
Liverpool boss Jurgen Klopp has also indicated that he will be available for sale.
Moyes has also considered a bid for the Burnley 29 year old osince last season but has blown hot and cold on him over recent months.
However the club are likely to offer no more than £4 million rising to £5 million given he will have just five months before being out of contract.
That – coupled with a salary requirement of around £60k on a three year deal with little sell on value- would be too rich for our blood and Phillips looks a better bet by far at five years younger.