The Hammers are currently short on cover at the centre of their backline, with both Winston Reid and James Collins injured.
Heitinga has emerged as a candidate to offer some much needed support, with the Dutchman having been told that he has no future at Goodison Park after dropping away from the first-team.
The 30-year-old was once heralded as one of Europe’s top emerging defenders, but the Dutchman has suffered with injury problems since his arrival on Merseyside.
Heitinga is attracting much interest from sides across the continent – including Napoli, Real Betis and Fiorentina – but it is thought that he is keen to stay in the Premier League.
West Ham are ready to offer him just that, and could press their plans into action once the window opens.
‘Big Sam’ is also on the lookout for a striker, with Andy Carroll’s injury problems having left him short of options.