The 23-year old, who is away with Ghana at the African Cup of Nations, is reportedly a winter transfer target for the Hammers although his agent Christian Emile preferred not to name the clubs showing curiosity in his services.
"It's true. Last summer, a Premier League club and Sporting Lisbon did put forward an offer for Inkoom. However, an agreement was not reached," Emile told Sky Sports.
"During this window, there has been a lot of interest shown in Samuel across Europe so we are considering things carefully."