The left back has impressed since signing for the Hammers in the summer of 2016 and is attracting interest from both the Premier League and overseas. The Sun now claim that Tottenham are eyeing him up as a replacement for Danny Rose, should they lose him to Manchester United.
Manchester United have been long term admirers of the English full back and may make a move for him in the next transfer window.
West Ham are keen to keep a hold of Masuaku, especially if successfully fight off relegation from the Premier League this season, and the report claims that while the 24-year-old is happy at the London Stadium, he holds aspirations of playing Champions League football.
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He has played 42 times for the London club since his £6.2m move from Greek club Olympiacos, and it is said that the West Ham hierarchy will be looking for a fee in the region of £20m if they are to consider selling the Frenchman.
Masuaku has been involved in controversy this season, having recently returned to action after serving a 6 game suspension for spitting during the Hammers' FA Cup fourth round loss to League One side Wigan back in January.
Tottenham, however, are keeping their options open in regards to their search for a Rose replacement, with Southampton's Ryan Bertrand also reportedly included on the list of targets.