Amiens are reportedly holding out for a minimum of €15m (£13m) but they are hopeful of getting €20m (£17.5m) if there is enough competition for the player.
Chelsea and Tottenham are also said to be monitoring Guirassy’s situation, although their interest is not as recent as West Ham.
The question would be whether the Irons would be able to scrape enough money together to satisfy Amiens’ minimum asking price.
Manager David Moyes is said to be keen on recruiting another forward when the transfer window reopens, but the global crisis is putting serious pressure on club finances.
Some players could well be sold in order to free up funds but the current financial climate means transfer activity is very hard to predict.