West Ham have already signed five players already this summer, making Jean-Clair Todibo permanent, adding Daniel Cummings, El Hadji Malick Diouf, Kyle Walker Peters, and Callum Wilson, committing £54m of transfer funds with Todibo and Diouf which will be written down in accounts over multiple years.
On top of this, the club have budgeted for two more players in this transfer window, a goalkeeper and a midfielder after which their transfer business will be done unless anyone else is sold:
Speaking exclusively to Claret and Hugh this morning a club insider confirmed “We lost £100m last season, this season looks like £60-£80m loss which assumes we buy a goalkeeper and midfielder”
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The strategy of the need to sell before we can buy has been known for some time.
West Ham sold Mohammed Kudus for £54.5m which will be paid over three years by Spurs but recorded as a profit of around £30m in this financial year.
The new goalkeeper is likely to be John Victor which is likely to cost £8.7m with Mads Hermansen also fancied – who could be purchased as low as £20m if Leicester were to lower their demands. The club therefore have a number of different options for the goalkeeper.
On the midfielder front free agent Josh Brownhill is the most likely candidate although the Hammers retain an interest in Jacob Ramsey if Aston Villa can be sensible with the valuation and a number of other as yet unnamed options available to them.