Los Palanganas look set to lose their star striker Alvaro Negredo at the end of the season as they look to pay off their crippling debts and as such are looking for a replacement.
While Sevilla will have to sell this year, manager Unai Emery has been promised he will receive a small transfer kitty to improve his squad.
The former Valencia boss is thought to have earmarked Long as a potential signing, although he faces competition from Italian giants Lazio and a number of Premier League clubs.
Long will enter the final year of his contract at the end of this season and has said he would like to sit down with the Baggies to discuss a new deal.
However, no talks with the Irish striker have been held and West Brom may want to move fast as his list of potential suitors continues to grow.