Maguire has been reluctant to leave Old Trafford this summer but he has been stripped of the captaincy and is fourth or fifth-choice centre-back in the squad at the moment.
David Moyes has been a big fan of the player and West Ham had a bid rejected for the centre-back earlier in the transfer window.
But they have launched a fresh offer to sign him and have tabled a bid worth £30m to sign the England defender.
Maguire’s wages were expected to be a major stumbling block for West Ham but it has been claimed that they will not be a problem anymore.
The Hammers are expected to work out a contract with the centre-back once they can agree on a deal with Manchester United.
And an agreement is close to being agreed upon between the two clubs for Maguire to move to the London Stadium.
The two clubs are finalising the structure of the deal as the defender gets closer to leaving Manchester United.
Maguire was booed by a section of Manchester United fans during their pre-season games and his stock at the club is at an all-time low.