The Hammers are in the market for a new centre-midfielder this summer after receiving £105m from the sale of Declan Rice to Arsenal.
A host of midfielders have been linked with a transfer to the London Stadium including Joao Palhinha, who was recently the subject of a £45m bid from West Ham that was rejected by Fulham.
The likes of Ajax's Edson Alvarez, Juventus' Denis Zakaria, Southampton's James Ward-Prowse and Chelsea's Conor Gallagher are also believed to be on West Ham's radar, but a new name has since emerged as a possible target for David Moyes.
According to Sky Deutschland reporter Florian Plettenberg, Goretzka has been identified as West Ham's 'dream' target to replace Rice this summer.
Plettenberg adds that Bayern currently value the 28-year-old Germany international, who still has three years left on his contract at the Allianz Arena, between €40m (£34.4m) and €50m (£42.9m).
West Ham may face stern competition from fellow Premier League club Manchester United, although Plettenberg claims that they are focused on a deal to sign Sofyan Amrabat from Fiorentina.
It is understood that the Bayern are willing to entertain offers for Goretzka, who fell out of favour with the Bundesliga giants towards the end of last season following the arrival of head coach Thomas Tuchel.
Tuchel, who has already signed Konrad Laimer on a free transfer this summer, is determined to sign a new No.6, and he is prepared to let Goretzka leave to create space within his first-team squad.
The Bayern boss is planning to start the new season with Laimer and Joshua Kimmich as his first-choice midfield pair, while the likes of Marcel
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