West Ham are ready to submit a £30million-plus third bid for Burnley centre-back James Tarkowski, Football Insider understands.
The England centre-back has been the subject of two rejected offers from the Londoners of £28million including add-ons and £30m.
A recruitment source has told Football Insider that West Ham are preparing to make another formal move for one of David Moyes’ top targets in the coming days.
This site revealed last week that Burnley have slapped a £35million price tag on Tarkowski, who is also the subject of interest from Leicester City.
That is £15m less than what they were asking for before the pandemic and lockdown changed the face of football’s finances.
Tarkowski, 27, is keen to move to West Ham, who have been given encouragement that a deal can be agreed.
He has two years left on his contract with the Clarets and wants to establish himself at international level as well as move to a prominent Premier League club.
Burnley are yet to start the campaign after having a blank opening weekend without a Premier League fixture.
They are first in action in the EFL Cup on Thursday against Sheffield United before travelling to Leicester City on Sunday for their first league match of the season.
It remains to be seen if Tarkowski takes his place in the starting XI amid the speculation over his future.
Strengthening the heart of the defence is a priority this summer for Hammers boss David Moyes, whose side slumped to a 2-0 defeat to Newcastle United on Saturday.
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.
In other news, West Brom have moved to inflict more transfer pain on West Ham with shock swoop as bid ready.