Southampton are reportedly prepared to let James Ward-Prowse leave the club this summer if their £40m valuation for the player is met by potential suitors.
The Saints' relegation to the Championship was confirmed after their 2-0 home loss to Fulham a fortnight ago, ending the club's 10-year stay in the top tier of English football.
England international Ward Prowse has impressed despite his side finishing bottom of the Premier League standings, registering nine goals and providing four assists for teammates.
According to The Sun, Southampton are looking to earn £40m off the sale of Ward Prowse in this summer's transfer window, with the Saints believing that the midfielder's departure will help fund a rebuild for next season.
The fact that the 28-year-old has a further three years left on his current deal at St Mary's has led to the club's valuation of the player.
The report adds that West Ham United have identified Ward-Prowse as a potential replacement for Declan Rice, with the Hammers' Player of the Season set to leave the London Stadium this summer.
David Moyes's men could be in a greater position to secure Ward Prowse's services if they earn a place in the Europa League next term - the Hammers face Fiorentina in the final of the Europa Conference League next week.
