West Ham United have signed French striker Sebastien Haller from German side Eintracht Frankfurt for £45 million ($55.8 million), according to multiple reports.

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Haller made 77 total appearances for the Bundesliga club, scoring 33 goals. The 25-year-old may prove to be a more than suitable replacement for West Ham’s former striker Marko Arnautovic, who moved on to the Chinese Super League’s Shanghai SIPG F.C. Arnautovic was an average striker for the Hammers, scoring 11 goals in both of the seasons he was there. But Arnautovic seemed to have an indifferent relationship with the club. His brother and agent Danijel said about his brother, “he’s not a cow or a horse which you bring to market,” he told The Guardian. “He’s a highly talented footballer who is simply being used by West Ham. He’s just a number to them.”

Haller has experience in the higher competitions, as his former team Eintracht Frankfurt made it to the semi-finals of the Europa League this past season, losing to the eventual champions Chelsea FC. The Frenchman scored 20 goals for the France U21 team in 41 total appearances. According to Sky Sports, if the deal goes through, West Ham will have beaten their former record for most expensive transfer, £36 million ($44.6 million) they paid for the Brazilian winger Felipe Anderson last season.

West Ham manager Manuel Pellegrini has just Javier Hernandez and Jordan Hugill as options up front after Arnautovic, Andy Carroll and Lucas Perez each departed the club this summer. Even with the signing of Haller, Pellegrini may seek another first-team choice. According to BBC, Pellegrini said on Tuesday that his club is “trying to bring in good players.”

Haller joins new signing Pablo Fornals, formally of Villarreal FC. Fornals is a 23-year-old Spanish international attacking midfielder with an immense amount of talent. Fornals fills in a weak attacking midfield role that West Ham lacked last season. With Haller, Fornals and Anderson leading their attack, West Ham may improve on their last season’s 10th place, just finishing inside the top-half of the Premier League.

Her Majesty’s Revenue and Customs (HMRC) raided both Newcastle and West Ham United’s premises early Wednesday as part of an investigation into fraudulent transfer activity.

Newcastle, West Ham raided in tax probe, officials arrested

As part of the probe, HMRC also arrested Newcastle’s managing director Lee Charnley among other “several men within professional football.” Charnley was released without charge.

HMRC deployed 180 officers across the United Kingdom and France to carry out the investigation, which is into a suspected income tax and National Insurance fraud estimated to total approximately £5 million ($6.42 million), and added it searched and seized business records, financial records, computers and cellphones.

Here is the full statement HMRC released regarding the probe:

West Ham’s London Olympic Stadium and Newcastle’s St James’ Park were among the sites raided.

HMRC also reportedly asked Chelsea FC for information “in connection with its wider investigation,” according to a club spokesman.

However, the London-based Premier League team’s grounds were not raided and no arrests were made.

“HMRC has requested certain information which the club will provide,” the spokesman said.

Newcastle United, meanwhile, stated “a member of its staff has been assisting HMRC with their inquiries” but said it would be making “no further comment at this time”.

West Ham issued a statement saying the club is “cooperating fully with HMRC to assist their inquiries,” although none of their officials had been arrested.

Newcastle was promoted to the Premier League on Monday, only 348 days after relegation.

According to its 2015-16 accounts, the team had a turnover of £126 million, ($162 million) paid out £75 million ($96 million) in players’ wages and recorded pre-tax loss of £4.1 million ($5.27 million)

HMRC raided West Ham’s offices at the London Olympic Stadium where the club moved in August, having played at Upton Park since 1904.

Companies House figures for 2015-16 show it turned over £142 million ($182 million), paid out £85 million ($109 million) in player’s wages and made a pre-tax loss of £4.8m ($6.17 million).

The Public Accounts Committee emphasized specific concerns regarding tax evasion in the soccer industry and the “misuse” of image rights to lower tax liabilities.

NEWCASTLE UPON TYNE, ENGLAND – APRIL 24: Christian Atsu, Ayoze Perez and DeAndre Yedlin of Newcastle United celebrate victory and promotion after the Sky Bet Championship match between Newcastle United and Preston North End at St James’ Park on April 24, 2017 in Newcastle upon Tyne, England. Newcastle United are promoted back to the Premier League following their 4-1 win. (Photo by Stu Forster/Getty Images)