Carroll, 23, is thought to be surplus to requirements at Anfield despite the £35 million spent on him in January 2011.
While speculation has suggested that Liverpool manager Brendan Rodgers would be happy to send him out on loan this season if there is a clause included to sign him afterwards, a bid of around £20 million is believed to be enough to seal the striker's signature on a permanent deal and West Ham are keen to add him to their ranks.
West Ham's bid of £17 million is significantly more than the £7.5 million they paid Liverpool for Craig Bellamy in 2007 and Jack Sullivan, son of David Sullivan, the West Ham co-owner, virtually confirmed the news by tweeting: "Dad is working on the biggest signing in the history of the club - twice as big as anything the club have done before!"
Carroll himself, however, is thought to favour a return to Newcastle rather than a move to London, despite the presence of former Newcastle team-mate and good friend Kevin Nolan at Upton Park.-ESPN
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