Reports claim Naismith was the subject of a £2 million offer from the Premier League new-boys but his representative, Russell Kyle, has rejected the stories.
Kyle insists the striker, who saw his season cut short after suffering a cruciate ligament injury in October, is concentrating on regaining full fitness in time for the new campaign with Gers.
He told the Daily Record: "I can say categorically that we have had no contact with West Ham and that no one from Rangers has been in touch to tell us Steven has been the subject of an inquiry from them.
"Steven is on holiday and his primary concern is returning to Rangers and being fully fit for the new season."
Naismith, who has three years left to run on his contract at Ibrox, previously attracted a bid from West Brom which was rejected by the club's administrators, Duff and Phelps.