Upton Park boss Sam Allardyce has admitted defensive reinforcements are his top priority in the January transfer window.
And Dnipro's Inkoom, who is not at the Africa Cup of Nations, figures highly on the Hammers' wanted list, with his agent confirming there is plenty of interest.
Christian Emile said: "It's true. Last summer, a Premier League club and Sporting Lisbon did put forward an offer for Inkoom. However, an agreement was not reached."
He added: "During this window, there has been a lot of interest shown in Samuel across Europe so we are considering things carefully."