Makukula only joined Benfica from Sevilla last January but he has fallen down the pecking order at the Estadio da Luz and no longer figures in Quique Sanchez Flores' plans.

Baggies manager Tony Mowbray is keen to bolster his attacking options during the transfer window and has set his sights on the 27-year-old, who hails from the Democratic Republic of Congo.

However, it is understood that Mowbray wants to sign Makulula on loan and Benfica would prefer a sale.

"Contacts exist with several clubs but still there have been no concrete offers," agent Kenneth Azquez explained in the Portuguese press.

"WBA have asked about Makukula but Benfica are not interested in a loan."

Reports suggest that several other clubs from England and Spain are tracking the situation of Makukula, who has won four caps for Portugal to date, scoring once.