Michael Brown has refused to rule out West Ham making a late move for Burnley defender James Tarkowski before the end of the transfer window.

Speaking exclusively to Football Insider assistant editor Russell Edge, the former Premier League midfielder insists that “you never say never” when it comes to doing a deal.

As revealed by Football Insider on Monday, the Irons have withdrawn their interest in the 27-year-old after tabling several bids rising up to £30million.

It is understood the Irons have turned their attentions to other targets after Burnley stuck to their £35million demands in transfer negotiations.

Brown believes that West Ham will have two or three other players in mind but admits he does not believe a deal for Tarkowski is dead in the water.

Brown told Football Insider: “Well, you never say never, do you? We’ve been asking ourselves the same questions – what sort of fee would it be, what would it take to get done? 

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“If West Ham want someone, you keep pursuing them until you realise it’s dead. We heard Sean Dyche saying it’s going to take strong money to do the deal.

“If you look about the recruitment at the football clubs we’re talking about, they always have two or three targets and this will be no different.” 

Tarkowski has a total of 123 Premier League appearances under his belt to date, as well as two caps for England.

Issa Diop, Fabian Balbuena and Angelo Ogbonna are David Moyes’ current centre-back options at the London Stadium.

In other West Ham news, West Brom are working on a deal to sign 25-year-old.