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West Ham are willing to offload Andy Carroll in the newly opened transfer window.

England striker Carroll has regained fitness and form over the festive period, scoring in his last two games.

But the Hammers are open to selling their £15million record signing – for £18m – with North East pair ­ Newcastle and ­Sunderland ready to snap the 26-year-old up.

The East Londoners need to sell before they can buy this month.

And letting £90,000-a-week Carroll go would reduce their wage bill by a significant amount and give them room for manoeuvre in the transfer market.

In pictures - West Ham 2-0 Liverpool:

Sunderland boss Sam Allardyce is desperate to land the striker who scored in last weekend’s win over ­Liverpool.

Hammers’ co-chairman David Sullivan insisted last month that Carroll would reject a move to Sunderland and that the frontman could only be vulnerable to an approach from hometown club Newcastle.

Big Sam, however, is said to be undeterred and is keen to be reunited with Carroll at the Stadium of Light.

The striker has overcome his luckless spell of injuries and proved his wellbeing yet again at the weekend with the clincher against Liverpool.

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It was Allardyce who persuaded Sullivan to sign and keep faith with Carroll during his time in East London.

Sullivan scrapped an £8milion move for Wilfried Bony - that had been close to completion before the frontman’s move to Swansea in 2013 - because Allardyce saw Carroll as his main man.

Sunderland sit second from bottom, four points from safety, after their 3-1 win over Aston Villa at the weekend. Jermain Defoe’s brace means he has scored six league goals so far this season.

But Allardyce is willing to offload players this month after giving them all the chance to impress since his ­arrival October.

Saturday’s goal against Liverpool was the second time in as many weeks that Carroll has hit the decisive goal after his header against Southampton last week.