ANDY CARROLL may yet leave Liverpool FC before the transfer window closes tomorrow – with West Ham United having emerged as his most likely destination.

With interest from Newcastle United waning, the Hammers remain the only club firmly in for Carroll.

The Londoners have tabled an offer to take the striker on a season-long loan with a view to a permanent £17million move, should they avoid relegation.

While Carroll has yet to show any inclination of wanting to move to the capital, the deal is an attractive proposition to Liverpool as West Ham are willing to pay the player’s full wage.

That would free up cash for Rodgers, who is still hopeful of launching a bid for Theo Walcott from Arsenal despite the winger agreeing a new short-term deal at the Emirates.

Liverpool remain interested in signing Fulham striker Clint Dempsey but the transfer is dependent on Rodgers moving other players on.

Jay Spearing is set for a season-long loan switch to a Premier League club – with Aston Villa and Southampton among those interested – while Charlie Adam, who failed to make the bench for last weekend’s 2-2 draw with Manchester City, is edging nearer a transfer to Stoke City.

However, reports suggesting West Ham could take Joe Cole back to Upton Park are thought to be wide of the mark.

Asked if he was in a position to state Carroll would be a Liverpool player at the weekend, Rodgers said: “It’s still too early to say.”

Rodgers, who is unlikely to include the striker for tonight’s Europa League final qualifying round second leg tie at home to Hearts, added: “You don’t have to be a rocket scientist to see Andy has been a cover player for us in the opening few games. His attitude has been excellent as has his acceptance of where he’s at.