The 23-year-old who moved to Liverpool for £35 million a year ago is set to leave Anfield this summer following the arrival of Brendan Rogers as manager.
The Hammers are believe to be close to Liverpool’s valuation of Carroll but the striker himself is reported to be reluctant to move to East London.
Carroll is said to prefer a return to his old club Newcastle but the Toon are reluctant to match Liverpool’s valuation of the player.