The Hammers have identified defence as the area to strengthen and have secured the signing of Kurt Zouma from Chelsea.
However, they are expected to conclude further business before the transfer window shuts on Tuesday and have been linked with a move for the Ajax man.
It has been claimed that West Ham have reached an agreement with Ajax over the transfer of Tagliafico, with a fee of €12m being accepted.
However, those claims are false and the Hammers are not looking at signing the Argentine, in spite of the player being offered to the club by multiple agents.
Tagliafico has been at Ajax since 2018 and has so far featured in 141 games; he comes with an additional attacking threat having made 32 goal contributions.
His contract with Ajax runs until the summer of 2023.
It remains to be seen if West Ham have a rethink and go in for Tagliafico before the transfer window shuts on Tuesday night.
