Mirallas is currently unsettled at Goodison Park, with the Belgian international having made just four appearances in all competitions this season and been left frustrated with his exclusion from the squad to face Watford earlier this month.
The 30-year-old will allegedly wait until Everton name their new manager before deciding on his future, but according to The Mirror, West Ham have already identified the wideman as a target ahead of the start of 2018.
David Moyes has just taken charge of the Hammers, with the Scot keen to strengthen his new squad at the earliest opportunity with the East London outfit currently sitting in the bottom three of the Premier League table.
Back in 2012, Moyes signed Mirallas for the Toffees, and the player has since gone on to net 38 goals in 183 appearances in all competitions.
Mirallas still has just over two-and-a-half years remaining on his contract with the Merseyside club.