The Ivory Coast international, the Clarets’ top league goalscorer last season with nine goals, is set to undergo a medical later today with the Hammers, before completing a £17.5m switch.
Clarets boss Vincent Kompany was asked about the latest developments with Cornet at his pre-Luton press conference, but would only say: “Planning of a press conference is always 24 hours too early!
"My focus has only been on incoming players and players who are available for the weekend.
"For me that is the priority.
"At this moment in time Max is not going to be involved on Saturday, and with the situation ongoing we will manage it week by week.
"I work on the basis I’ll deal with whatever comes my way, we’ll see.”
Cornet’s situation has dragged on since relegation, in a summer where the club’s Crown Jewels have departed – the likes of Nick Pope, Nathan Collins, Dwight McNeil, Ben Mee and James Tarkowski.
McNeil left for Everton on the eve of the season last week, and Kompany, asked whether he has had to take it a game at a time as regards his squad, said: “Especially these type of players, players like Dwight McNeil, Maxwel Cornet, Nathan Collins, Nick Pope, Ben Mee…you have to accept straightaway that you cannot replace them.
“If you’re looking for their replacements, you won’t find them.
“So to keep the team competitive and put the team at the forefront and see who will match with the other players we have in the team, and belief the team will come out stronger.
“So we’re not trying to replace or feel sorry for ourselves, we’re trying to form a new team with new guys who can develop and be in their own way the main players for the club.”