The Argentine became a cult hero at Upton Park during a 12-month stint with the Hammers in 2006/07 after making a controversial move from Corinthians.
And recent reports claimed that the Irons are desperate to re-sign him to usher in a new era at the club, with a move to the Olympic Stadium on the horizon.
However, Boca are keen to land Juventus’ leading scorer this term, with a deal when his contract expires in 2016 an option.
Tevez started his career with the Buenos Aires club and was recently spotted having a meeting in the USA with their president Juan Carlos Crespi.
The experience forward also represented Manchester United and Manchester City.