The Hammers are looking to strengthen their squad by signing a proven goalscorer in January and view the 27-year-old Stuttgart forward as a top target.
It is understood that Guirassy is available in January for as little as £18million due to a release clause inserted in his contract.
Better Than Kane, Haaland And Mbappe: Guirassy Can’t Stop Scoring For Stuttgart
The Red Devils are in the market for a striker to compete with Anthony Martial and Rasmus Hojlund at Old Trafford, with Erik ten Hag eager to add more depth to his squad.
David Moyes is also pushing behind the scenes at the London Stadium to sign a new striker after Michail Antonio suffered ligament damage in his knee.
Antonio suffered the injury while on international duty with Jamaica in November and Moyes confirmed prior to the clash against Arsenal that there is no return date scheduled for the 33-year-old.
Danny Ings is another option up front for Moyes, but the former Liverpool striker has struggled for form since his £12million move in January 2023 and has failed to score in 17 appearances in 2023/24.
In contrast, Guirassy has been in brilliant form in the Bundesliga, scoring 17 league goals for Stuttgart in just 14 appearances.
The Guinea international scored 10 goals in his first five league matches this season and has been a crucial player for Stuttgart, who sit third in the table.
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