The Hammers have been linked with the Spanish international for some time, and with manager Sam Allardyce said to have a sizable transfer budget at his disposal, it has been speculated that they could make a move for the Sevilla star.
However, their hopes of pulling off a deal have suffered a set-back, with Atletico preparing their own offer.
The Vicente Calderon-based side have identified the 27-year-old as a direct replacement for the departed Radamel Falcao.
The prolific Colombian recently completed a £53million switch to Monaco, which has left Atletico rather short of striking options.
With the cash burning a hole in their pocket, they are keen to take advantage of Sevilla’s mid-table finish and lure Negredo to the capital.
With Atletico having secured Champions League football for next season, it’s likely that the transfer would appeal to the powerful front-man, which could scupper West Ham’s hopes of completing a deal.
Meanwhile, negotiations between Andy Carroll and the Londoners are still underway, with a reported fee of £15.5m having been agreed with Liverpool.
West Ham fans, would Alvaro Negredo be a better option than Andy Carroll?
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