West Ham United could reportedly spend in excess of £117m on four new signings before the summer transfer window closes.
David Moyes has already had a busy summer window, recruiting Alphonse Areola, Nayef Aguerd and Flynn Downes for almost £50m.
Centre-back Aguerd became the Hammers' first signing of the summer when he joined fron Rennes for £30m, while midfielder Downes completed his switch from Swansea City earlier this month in a deal worth around £12m.
Meanwhile, goalkeeper Areola, who spent last season on loan with the East Londoners from Paris Saint-Germain, has joined the club permanently for £7.75m.
In a bid to challenge for Europe again next season, Moyes is keen to bolster his squad further and has drawn up a long list of targets, with a new centre-forward and left-back believed to be the priority positions which he would like to strengthen.
According to several media reports including BBC Sport, West Ham have reached an agreement with Sassuolo to sign 6ft 5in striker Gianluca Scamacca for £30.5m.
The 23-year-old is expected to fly to England for his medical if he agrees personal terms on a move to the London Stadium.
Scamacca, who has previously attracted interest from PSG, enjoyed a prolific 2021-22 campaign in front of goal for Sassuolo, netting 16 times in 36 Serie A appearances.
The Italy international's potential move to West Ham is thought to have no bearings on the club's pursuit of Chelsea striker Armando Broja.
The Hammers are understood to have tabled a £30m offer for the 20-year-old, although a deal for the Albania international could prove challenging as Blues boss Thomas Tuchel is keen for him to remain at Stamford Bridge.
Broja, who has only featured once for Chelsea's senior team since joining the club's academy back in 2009, enjoyed a successful spell on loan with Southampton last season, scoring nine goals in 38 games across all tournaments.
Meanwhile, West Ham are also interested in signing Eintracht Frankfurt's versatile wideman Filip Kostic, who could cost around £25m according to The Transfer Tavern.
Journalist Fabrizio Romano claims that talks between both parties are progressing well over a deal for the 29-year-old Serbian international, and a deal could reach an advanced stage if Scamacca – who shares the same agent as Kostic – finalises his move to the Hammers.
Kostic, who can operate as a left-back, left wing-back or left winger, has registered 44 assists since the beginning of August 2018, which can only be bettered by Bayern Munich's Thomas Muller (66) and PSG's Lionel Messi (57) in Europe's top-five leagues.
The Guardian reports that West Ham could move for Leicester City's 21-year-old left-back Luke Thomas if they fail in their pursuit of Kostic.
Another target for West Ham is Lille midfielder Amadou Onana, with one report claiming that they have made an improved €38m (£32.3m) bid plus add-ons to sign the 20-year-old.
Lille are thought to be "seriously considering" this new proposal from the Hammers, which would see the Ligue 1 outfit make a significant profit on the Belgian who they signed for just €7m (£6m) from Hamburg last summer.