Various sources in England claim that the Italian is West Ham's top target to take over from Slaven Bilic, should the Croatian be shown the door.
The 'Hammers' have endured a torrid start to the new season and find themselves in the bottom three after picking up just four points from their opening six games of the new campaign.
That has led to increased scrutiny from the West Ham board, though Bilic does still have the backing of the fans, mainly down to his 'fan favourite' status obtained during a successful spell with the club during his playing career.
The powers that be at the London Stadium are thought to be growing impatient with the lack of progress on the pitch, despite repeatedly backing Bilic in the transfer market.
Whilst Ancelotti tops West Ham's shortlist, it is also thought to include long-term target Rafa Benitez and former Borussia Dortmund boss Thomas Tuchel, who is also in the running to replace Ancelotti at Bayern.
It s eems unlikely that Ancelotti would swap Bayern for West Ham but given that Benitez did similar when swapping Real Madrid for Newcastle, anything is possible.