Ighalo has lost his place in Watford’s starting XI following his poor return of just one goal in 17 Premier League games.
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West Brom manager Tony Pulis is a huge admirer of the striker and wants him to bolster his squad.
West Brom and Watford have begun discussions over a possible move for the striker.
Pulis’ led side also wanted Ighalo in the summer and held a discussion over the possibilities of signing him.
During that discussion, Watford made their interest in West Brom forward Saido Berahino known but a deal could not materialise.
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This season, however, he has just one league goal in 17 appearances for Watford, a poor return that has made him lost his place in Watford’s starting XI.