WEST HAM striker Carlton Cole is a target for Liverpool ahead of the January transfer window, according to reports.

The Daily Mail claims the former Chelsea forward, who turns 26 on Thursday, will be the subject of several bids when the wheeling and dealing resumes in the New Year.

Cole has caught the eye with a number of standout performances this season, notching six goals in 11 league games before he pulled up with a hamstring injury against Aston Villa last week.

He scored against Rafa Benitez' side when they came to Upton Park earlier this season, and the Spaniard is understood to have been impressed with the striker's display.

Arsenal are also reported to be monitoring Cole's situation, with West Ham's financial problems set to encourage any interested parties, as rumours of a fire sale refuse to go away.

The club are believed to have debts estimated at £45million, while the costs from the Carlos Tevez affair have yet to be settled.

West Ham's owners CB Holdings are keen to sell the club, although they are thought to be holding out for a fee approaching £100million.

London-based financial company Intermarket have admitted they are interested in buying the club, although their valuation is though to be way off the price set by the current owners.