Town are reported to be showing interest in 21-year-old Grays Athletic striker Dumebi Dumaka, who has scored 15 goals in nine games for the Ryman League Premier Division side this season.
According to the Daily Mail, the Blues watched him as he netted twice during Saturday’s 4-0 home victory over Lewes.
West Ham have also been strongly linked with the former Heybridge Swifts and Barking frontman.
On Sunday, Town and the Hammers were amongst a number of clubs mentioned in connection with another Grays player, midfielder Nathan Ferguson.
Town boss Mick McCarthy has previously had notable successes when dipping into non-league having signed Michael Kightly from Grays when Wolves manager and picking up Tyrone Mings from Chippenham Town for the Blues for £10,000 and selling him in an £8 million deal in the summer.