The Hammers have had one bid rejected for the 22-year-old Uruguay striker, who has scored nine goals this season.

If the deal does go through it would be a club record for West Ham, eclipsing the £36m they paid Lazio for Brazilian Felipe Anderson in the summer.

The interest comes amid continued uncertainty over Marko Arnautovic's future at the Premier League club.

Shanghai SIPG have failed to increase their £35m offer for Arnautovic, who has made it clear he wants to leave London Stadium.

The Austria striker was left out of the Hammers' defeat at Bournemouth as manager Manuel Pellegrini did not feel he was in the right frame of mind, but he has returned to training and is expected to be involved in Saturday's FA Cup fourth-round tie at AFC Wimbledon.

Gomez joined Celta in 2017 on a five-year deal. He was part of the Uruguay squad at last summer's World Cup.