Burnley have slapped a £35million price tag on West Ham and Leicester City target James Tarkowski, Football Insider understands.
The England centre-back is a wanted man in the final month of the window, with the Londoners tabling a bid of £28million including add-ons for him.
A recruitment source has told Football Insider that Burnley have made it clear they have a firm price in mind for Tarkowski and that is around the £35m mark.
The Lancashire outfit wanted £50m for the 27-year-old before the pandemic and lockdown changed the face of football’s finances.
Tellingly, Tarkowski is said to be keen on a move to what he sees as a more ambitious club.
He has two years left on his contract and wants to establish himself at international level.
A move would guarantee the centre-back a big pay hike as well as a major new challenge.
His two main suitors are at different stages of their developments.
Leicester narrowly missed out on a top-four finish and Champions League spot last season, while West Ham finished six points and a significant 15 points behind 10th-placed Burnley.
Strengthening the heart of the defence is a priority this summer for Hammers boss David Moyes, who is keen to add experience to the back four but needs to sell again before he can buy.
Tarkowski has been a mainstay of the Burnley side that have punched above their weight for so long under Sean Dyche.
He has made 143 appearances in three years since signing from Brentford in the summer of 2016.