The Hammers have been in talks with Stuttgart for the past fortnight, with their latest offer being for £7 million.
However, L'Equipe says French mega spenders AS Monaco are also in the mix.
For his part, Rudiger insists he's not getting carried away with the speculation.
"It is all well and good to hear about these things. But my concentration is only on VfB, I have a contract until 2017 and I think currently not of a change," he told BILD.
"Of course you can never rule out anything in football, but my focus is only on the next season."
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