The Spurs forward is finding Premier League football hard to come by at White Hart Lane but is in red hot scoring form in the cup competitions.
Defoe admitted in midweek that he made an error when leaving West Ham in the manner he did and claimed he still loved the club.
The Hammers are short of goals and Defoe needs to play on a regular basis to ensure he is on the plane to Brazil, so a move to Upton Park could be on the cards.
Allardyce was non committal, he said: "I can't really comment on that because don't forget if I comment on having an interest in a player that can be deemed as an approach and they could bring me up on an FA charge."
West Ham last week