The Hammers saw a £6m offer rejected earlier this month, but have now returned with a bid closer to £7.5m, according to Goal.com.
Mirallas has less than a year to run on his current deal, but the Toffees are believed to be holding out for £10m for the versatile Belgium international.
The former Olympiacos man scored 11 goals for Roberto Martinez's team last term.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Manchester CityMan City | 36 | 26 | 7 | 3 | 91 | 33 | 58 | 85 |
| 2 | Arsenal | 36 | 26 | 5 | 5 | 88 | 28 | 60 | 83 |
| 3 | Liverpool | 36 | 23 | 9 | 4 | 81 | 38 | 43 | 78 |
| 4 | Aston Villa | 36 | 20 | 7 | 9 | 73 | 53 | 20 | 67 |
| 5 | Tottenham HotspurSpurs | 36 | 19 | 6 | 11 | 71 | 59 | 12 | 63 |
| 6 | Newcastle UnitedNewcastle | 36 | 17 | 6 | 13 | 79 | 57 | 22 | 57 |
| 7 | Chelsea | 36 | 16 | 9 | 11 | 73 | 61 | 12 | 57 |
| 8 | Manchester UnitedMan Utd | 35 | 16 | 6 | 13 | 52 | 55 | -3 | 54 |
| 9 | West Ham UnitedWest Ham | 37 | 14 | 10 | 13 | 59 | 71 | -12 | 52 |
| 10 | Brighton & Hove AlbionBrighton | 36 | 12 | 12 | 12 | 54 | 58 | -4 | 48 |
| 11 | Bournemouth | 37 | 13 | 9 | 15 | 53 | 65 | -12 | 48 |
| 12 | Crystal Palace | 37 | 12 | 10 | 15 | 52 | 58 | -6 | 46 |
| 13 | Wolverhampton WanderersWolves | 37 | 13 | 7 | 17 | 50 | 63 | -13 | 46 |
| 14 | Fulham | 37 | 12 | 8 | 17 | 51 | 59 | -8 | 44 |
| 15 | Everton | 37 | 13 | 9 | 15 | 39 | 49 | -10 | 40 |
| 16 | Brentford | 37 | 10 | 9 | 18 | 54 | 61 | -7 | 39 |
| 17 | Nottingham ForestNott'm Forest | 37 | 8 | 9 | 20 | 47 | 66 | -19 | 29 |
| 18 | Luton TownLuton | 37 | 6 | 8 | 23 | 50 | 81 | -31 | 26 |
| R | Burnley | 37 | 5 | 9 | 23 | 40 | 76 | -36 | 24 |
| R | Sheffield UnitedSheff Utd | 37 | 3 | 7 | 27 | 35 | 101 | -66 | 16 |
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