It is being claimed that West Ham are looking at the prospect of landing Icardi - a figure linked with Spurs, Manchester United, Manchester City and Liverpool - after losing out in their quest to sign AC Milan's Carlos Bacca, who apparently wants to move to a club in the Champions League.
West Ham have money to spend in their first season in the Olympic Stadium after leaving Upton Park at the end of last season.
Inter owner Erick Thohir is apparently demanding around £41.8m for the Argentina international, who Sky Sport Italia claims has already agreed to meet Arsenal for talks.
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Arsenal manager Arsene Wenger has already failed to convince England forward Jamie Vardy about the benefits of leaving Premier League champions Leicester for London despite the prospects of a more lucrative salary.
West Ham had been interested in the Marseille forward Michy Batshuayi before he opted to join Chelsea.
West Ham United co-owner David Gold has apparently set aside £30m for the recruitmanet of a new forward, but that figure could be boost by the expected sales of Diafra Sakho and Enner Valencia.

OUR VIEW - ARE WEST HAM SERIOUS CONTENDERS TO SIGN ICARDI?

Icardi is only 23, but managed 16 goals from 34 matches last season. Fast and technically astute, he is obviously a figure riple for a move to a Premier League even more flush with cash after the latest billion pound television deal. Unlike a few years ago when only the chosen few could land the more celebrated names, West Ham would appear to possess the financial muscle to make themselves a viable alternative to Arsenal. It depends on how far down the road talks with Arsenal are.
You would suspect Wenger will get his man if he wants him, but Vardy's decision to chose Leicester over the Gunners suggests that it would not be ridiculous if Icardi explored several options in the world's richest league.
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