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West Ham United have offered former AC Milan manager Massimiliano Allegri a two-year contract according to Italian media.

Simone Bernabei (TMW) reports this evening that the 46-year-old Italian, who was fired by the former Italian giants in January after three years at the club has been approached with view to replacing Sam Allardyce at the end of the current season.

It is claimed that Allegri has been offered a two-year deal by West Ham, who are also said to have declared their intention to sign Sunderland winger Emanuele Giaccherini and Alessandro Matri, Milan's 29-year-old striker who is currently on loan at Fiorentina.

Only last week Allegri was still being linked with West Ham's London rivals Tottenham, who are seeking a replacement for Tim Sherwood - much to the disappointment of thousands of Hammers fans who registered their approval of the beleagured Spurs manager on Saturday during United's 2-0 win.

That deal appears to have cooled, although it has been suggested that the former midfielder may simply be using West Ham as a bargaining chip to push through a move to White Hart Lane.

West Ham's plans to gazump Spurs first came to light last Thursday, when RAI's Alfredo Pedulla reported that the Italian had opened talks with the club.

Despite news of West Ham's interest in Allegri it was business as usual for Sam Allardyce today, who is busy preparing his (by now mathematically safe) team for the final game of the season at Manchester City this weekend.

"We can now look forward to a really good performance at Manchester City," he said, "but at the same time knowing that next season we will be in the Premier League - and we'll try to do better than we did this."

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