West Ham have made a bid worth more than £20m for Burnley centre-back James Tarkowski.
Hammers manager David Moyes is keen to use the funds generated by the sale of Grady Diangana on a new centre-back.
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Diangana joined West Brom on a five-year deal on Friday after spending last season on loan at The Hawthorns.
West Ham have confirmed the funds gained by selling Diangana will be reinvested into Moyes' squad.
"The money received for Grady will be reinvested entirely in the team, in line with the manager's targets," read a club statement.
"We believe that this will give us the best possible chance of ensuring we have a balanced squad to compete in the Premier League and capable of reaching our objectives and ambitions this season."
Tarkowski joined Burnley from Brentford in 2016 and has gone on to make 143 appearances for the Clarets.
The 27-year-old is a full England international with two caps, having made his debut against Italy in 2018.
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The summer transfer window will run for 10 weeks from July 27 and close at 11pm on October 5.
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