West Ham have ended their interest in signing Burnley defender James Tarkowski, Football Insider can reveal.
The Hammers have tabled a series of bids for the England centre-back rising up to £30million.
A recruitment source has told Football Insider that West Ham have decided to move on to other targets after failing to make any headway in their pursuit of the defender.
Burnley have made it clear throughout discussions they have a firm price in mind for Tarkowski and that is around the £35m mark.
West Ham are unwilling to go to that kind of level for the 27-year-old, who has entered the final two years of his contract at Turf Moor.
Leicester City have also held a strong interest in Tarkowski, although it remains to be seen if they will pay Burnley’s asking price.
Irons manager David Moyes is now set to pursue alternative targets as he looks to bring in a new centre-back by the 5 October cut-off.
Strengthening the heart of the defence is a priority this window for Moyes, who is keen to add experience to the back four but needs to sell again before he can buy.
West Ham have lost their two opening Premier League matches, against Arsenal and Newcastle United.
Angelo Ogbonna and Issa Diop started in a flat back four in the opening day 2-0 defeat to Newcastle.
Moyes then reverted to a three-man defence against Arsenal, with Aaron Cresswell shifting across from left-back to support Ogbonna and Diop.
In other West Ham news, West Brom are working on a deal to sign 25-year-old.